9911796707
TMI Blog2000 (3) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... n up together for consideration as the matter lies in a short compass. The appeal is against the order-in-original No. 50/Ch.54/99.Cx dated 27-10-1999 passed by the Commissioner of Central Excise, wherein while fixing the annual capacity of production under Rule 3 of the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1988, the dimension of the Galleries of both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Govt. of India in the Budget for the year 2000-2001 framed rules vide Notification No. 14/2000-C.E. (N.T.), dated 1-3-2000 and by the explanation thereof it has been clarified that the galleries are to be excluded from the specified length of the metre shown in the machine from any such equipment as the galleries are not to be treated as part of Float Drying machine and hence not part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red opinion that in view of the fact that the structure as well as the functions of the galleries is totally different from those of the hot air chamber, particularly in view of the fact that there is no provision for blowing the hot air to heat the fabric when it is passed from the galleries, therefore, the same cannot be included in the dimension of the hot air chamber of the Stenter. In this co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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