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of <h1>Supreme Court rules capacity expansion ineligible for benefits under Notification No. 21/2002</h1> <h3>M/s. Andhra Sugars Ltd. Versus Commissioner of Customs</h3> The Supreme Court dismissed the appeal, ruling that the appellant's actions constituted capacity expansion, not modernization, thus making them ineligible ... Denial of benefit of Notification No. 21/2002 - capacity expansion of an existing caustic soda unit using membrane cell technology or setting up of a new caustic unit soda using membrane cell technology. - Held that:- subsequent amendment in the said Notification whereby capacity expansion was also included, would be prospective only as it was not clarificatory in nature. We, thus, find no merit in this appeal - Decided against assessee. The Supreme Court dismissed the appeal stating that the appellant had only undertaken capacity expansion, not modernization, and therefore did not qualify for the benefit of Notification No. 21/2002. The subsequent amendment in the notification including capacity expansion was deemed prospective only, not clarificatory.
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