1997 (5) TMI 51

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....notice issued on 30th July, 1986. In the Show cause notice the allegation was : "Whereas it further appears that the Round Mosquito Nettings have been woven by the assessee on the roller locker machine and not on looms and, therefore, the said fabrics do not appear to be classifiable under Heading No. 52.06. The said Round Mosquito Nettings manufactured by the assessee appears to be appropriate....

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....h of such machine shall be reckoned as one powerloom and where the total width is in excess of whole metres, any fraction less than half a metre shall be ignored and any fraction of half a metre or more shall be increased to one whole metre." 5.Mr. Dave has contended that it has been statutorily recognised that roller locker machines have to be reckoned as powerloom. The contention of Mr. Dave ....