https://www.taxtmi.com/caselaws?id=51538 For duty under Rule 96ZI, the metre length of an embroidery machine with two rollers was to be computed by reference to one roller only, because the Board's trade notice and circular clarified that two rollers or frames could not be treated as two separate machines. The departmental approach of aggregating both rollers was inconsistent with that clarification and with the rule's basis of assessment. The contrary computation was therefore unsustainable, and the duty demand failed. en-us Mon, 01 Jul 2002 00:00:00 +0530 Sat, 25 Sep 2010 12:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51538 For duty under Rule 96ZI, the metre length of an embroidery machine with two rollers was to be computed by reference to one roller only, because the Board's trade notice and circular clarified that two rollers or frames could not be treated as two separate machines. The departmental approach of aggregating both rollers was inconsistent with that clarification and with the rule's basis of assessment. The contrary computation was therefore unsustainable, and the duty demand failed. Case-Laws Central Excise Mon, 01 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51538