https://www.taxtmi.com/caselaws?id=49850 The dimensions of the stenter machine galleries were treated as separate from the hot air chamber because the galleries served an insulating function rather than blowing hot air on the fabric. On that basis, they were not includible in annual capacity computation under the applicable capacity determination rules. The later notification and explanatory rule change reinforced that the earlier position needed clarification. As the impugned order did not properly address the structural and functional distinction, it was set aside and the matter was remanded for de novo consideration after hearing the parties. en-us Thu, 30 Mar 2000 00:00:00 +0530 Tue, 17 Aug 2010 17:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49850 The dimensions of the stenter machine galleries were treated as separate from the hot air chamber because the galleries served an insulating function rather than blowing hot air on the fabric. On that basis, they were not includible in annual capacity computation under the applicable capacity determination rules. The later notification and explanatory rule change reinforced that the earlier position needed clarification. As the impugned order did not properly address the structural and functional distinction, it was set aside and the matter was remanded for de novo consideration after hearing the parties. Case-Laws Central Excise Thu, 30 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49850