1997 (5) TMI 51

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..... e 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 appropriately classifiable under sub-heading No. 5804.90 as Heading No. 5 .....

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..... tal 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 is that in view of this rule, there is no scope for any argument that .....

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