2003 (4) TMI 146 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai clarified the definition of 'meter length' under Rule 96ZI for embroidery machines. The rule now specifies that 'meter length' is the distance between the points of the first and last needles of only one roller, even if the machine has two rollers. The amendment is clarificatory and applies retrospectively. The tribunal dismissed the department's appeal based on this clarification and previous court decisions.