https://www.taxtmi.com/caselaws?id=84772 Substantial expansion under Heading 84.66 requires an addition comparable to setting up a new unit; mere modernisation, revamping, or upgrading an existing unit to increase output is insufficient. On that reasoning, the claim for registration of the import contract was rejected, and the issue was answered against the appellant and in favour of the Revenue. en-us Tue, 16 Jan 1996 00:00:00 +0530 Mon, 25 Jul 2011 16:00:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84772 Substantial expansion under Heading 84.66 requires an addition comparable to setting up a new unit; mere modernisation, revamping, or upgrading an existing unit to increase output is insufficient. On that reasoning, the claim for registration of the import contract was rejected, and the issue was answered against the appellant and in favour of the Revenue. Case-Laws Customs Tue, 16 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84772