https://www.taxtmi.com/caselaws?id=51875 The Appellate Tribunal CEGAT, Mumbai clarified the definition of 'meter length' under Rule 96ZI for embroidery machines, specifying it as the distance between the points of the first and last needles of only one roller. The amendment applies retrospectively, and the tribunal dismissed the department's appeal based on this clarification and previous court decisions. 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 The Appellate Tribunal CEGAT, Mumbai clarified the definition of 'meter length' under Rule 96ZI for embroidery machines, specifying it as the distance between the points of the first and last needles of only one roller. The amendment applies retrospectively, and the tribunal dismissed the department's appeal based on this clarification and previous court decisions. Case-Laws Central Excise Tue, 01 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51875