2002 (7) TMI 173

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..... 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 embroidered fabric, but based upon the emb .....

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..... s 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 basis of the length of one roller or fra .....

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..... cious and is unsustainable. It is well established that the department cannot take a stand contrary to what itself told to the assessees in the trade notice. It is the length of the one roller distance between the point of the needle of one roller that is to be considered. The demand therefore cannot be sustained. 5. Appeal allowed. Impugned order set aside.  
Case laws, Decisions, Judg .....

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