TaxTMI 
TaxTMI 
2000 (8) TMI 560
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..... The issue before the Commissioner was as to whether the galleries installed/attached to either side of the stenter should be treated as an equipment aiding the process of heat setting or drying of the fabric and therefore warranting inclusion of the same as provided for in Explanation I to Rule 5 of the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998. 3. The Commissioner after due consideration held that the galleries are required to be added as they have formed part of the entire stenter machine and as a result redetermined the annual capacity and duty payable by the appellants and confirmed the duty amount of Rs. 1,99,268/- as differential duty for the periods 16-12-1998 to 30-6-1998 a....
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....of the fact that the structure as well as the functions of the galleries is totally different from those of the hot air chamber, particularly in view of the fact that there is no provision for blowing the hot air to heat the fabric when it is passed from the galleries, therefore, the same cannot be included in the dimension of the hot air chamber of the Stenter. In this connection we find that this has been incorporated in the new rule on the matter vide Notification cited by the learned Consultant. Obviously the Govt. of India felt the need for introducing such explanation in the rule in view of the dimension as contained in the order impugned. As against this, a perusal of the order impugned shows that the different structure and role for....
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.... for de novo consideration by the original authorities who shall take into consideration, the explanations now available vide Notification mentioned above. In view of the appeal lying in short compass, they were considered on merits after granting waiver and stay in these matters. The appeals are allowed by way of remand accordingly." 10. On a perusal of these decisions, we find that the law is now settled in this respect to the following effect : (a) that the dimension of the galleries (buffer zones) is not to be included in the dimension of the Hot air chamber of the Stenter. (b) that explanation to this effect inserted by the Govt. of India by Not....