https://www.taxtmi.com/caselaws?id=86887 Entitlement to assessment under Heading 98.01 depended on proof of substantial expansion of the existing newspaper unit, which required an increase in installed capacity of at least 25%. The imported portable picture transmitters, automatic picture receiver and allied equipment improved printing speed and production efficiency, but no evidence showed any increase in installed capacity. Modernisation, renovation, or better efficiency was treated as insufficient to satisfy the statutory condition for the customs benefit, so the claimed assessment concession was unavailable. en-us Tue, 08 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 11:37:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86887 Entitlement to assessment under Heading 98.01 depended on proof of substantial expansion of the existing newspaper unit, which required an increase in installed capacity of at least 25%. The imported portable picture transmitters, automatic picture receiver and allied equipment improved printing speed and production efficiency, but no evidence showed any increase in installed capacity. Modernisation, renovation, or better efficiency was treated as insufficient to satisfy the statutory condition for the customs benefit, so the claimed assessment concession was unavailable. Case-Laws Customs Tue, 08 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86887