https://www.taxtmi.com/caselaws?id=51875 For Rule 96ZI, "meter length" in an embroidery machine with two rollers was to be reckoned by reference to one roller only, because the later amendment was treated as clarificatory of an originally undefined expression and consistent with the earlier departmental circular. The broader departmental method of counting both rollers was not accepted, so the assessee's method was upheld and the challenge failed. en-us Tue, 01 Apr 2003 00:00:00 +0530 Wed, 29 Sep 2010 10:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51875 For Rule 96ZI, "meter length" in an embroidery machine with two rollers was to be reckoned by reference to one roller only, because the later amendment was treated as clarificatory of an originally undefined expression and consistent with the earlier departmental circular. The broader departmental method of counting both rollers was not accepted, so the assessee's method was upheld and the challenge failed. Case-Laws Central Excise Tue, 01 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51875