9911796707
TMI Blog2000 (6) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 issued under sub-section (2) of Section 3A of the Central Excise Act, 1944. 3. We have heard Shri R.C. Gupta, ld. Advocate in the appeal filed by M/s. C.M. Paints (P) Ltd. and Shri L.P. Asthana, and Shri Y.K. Kumar, ld. Advocates in the appeals filed by M/s. Orphic Dyeing and Printing Mills (P) Ltd. and Shri K.K. Kohli and Brothers. For the Department S/Shri Mewa Singh, R.D. Negi, ld. SDRs argued the Departments' case. 4. The appellants are operating hot air stenters in their plants and are governed by the Hot Air Stenter Independent Processors Annual Capacity Determination Rules, 1998. The common issue raised in all the three appeals is whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and outside atmosphere to avoid hot air coming from out of the heat chamber. It is contended by the appellants that since it is not discharging the functions of any heat setting equipment by way of generating heat, blowing it or circulating it within the chamber, it does not come within the mischief of Explanation I which, by a legal fiction includes also a float drying machine or 'other equipment' to be one chamber of the stenter. It is argued that the 'gallery' is only an empty space which contains no equipment for generating or circulating heat but only provides passage for the entry of outside air into the stenter chamber or to insulate the stenter chamber from outside atmosphere. Ld. Counsel has argued that the expression 'equipment' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey without these ducting/galleries, the hot air which contain poisonous gases will spread in the process in house which is extremely bad for human life as these gases are having various chemical used in finishing. Other purpose of this zone is to avoid direct contact with atmospheric air. This helps to minimise condensation of entry as well as exist end which helps unnecessary heat loss." 6. On behalf of respondent Commissioner, it was contended that the main function of the 'gallery' was to exhaust moist fumes in the fabrics to atmosphere and to act as an air curtain to prevent entry of fresh air from outside into the stenter chamber and to maintain the temperature of the stenter chamber and to act as insulator between the last chamber o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eventing the heat from escaping directly into the atmosphere thereby causing loss of heat in the stenter chamber. The argument that the 'gallery' is not an 'equipment' or a 'machine' and therefore it will not come within the scope of Explanation I cannot be accepted since the context in which the expression 'equipment' is used in the Explanation I is not with the purpose of restricting its ambit. In context the expression has been used in its general sense so as to include a facility. Even a passive facility like a buffer zone (as in the present case) is not devoid of the character of 'aiding the process of heat setting'. Even the technical opinion relied on by one of the appellants confirms the fact that the ducting/gallery minimises heat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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