2002 (7) TMI 173

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....i Shankar, Member (T)]. - The common question for consideration in these appeals is the determination of the metre length of the embroidery machines in the premises of each of these appellants for the purposes of determination of duty under Rule 96ZI. 2. Rule 96ZI provided for the Government to determine rates of duty payable, not as is usually with reference to the value or quantity of the emb....

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....Counsel for the appellants cites before us a Trade Notice 289/69, dated 18-3-1969 of the Baroda Collectorate and a Circular No. Embroidery/1/69, dated 2-9-1969 contained in the C.B.R. Bulletin of July-September, 1969, both of these say that two rollers or frames of an embroidery machine cannot be treated as two machines. "The duty liability of the manufacturer has, therefore, to be computed on the....