https://www.taxtmi.com/caselaws?id=104325 Conversion and modernisation of an existing sulphuric acid plant from single absorption to double catalyst-double absorption was held not to amount to "substantial expansion" of an existing unit for project import benefit under Heading 84.66 of the Customs Tariff Act, 1975. The Tribunal applied the principle that substantial expansion requires enlargement of the unit itself on a scale comparable to setting up a new unit, not merely increased production capacity, modernisation, or revamping. The contrary authority relied on by the importer was distinguished, and the settled line of authority was followed against the claimed concessional treatment. en-us Thu, 20 Jan 1994 00:00:00 +0530 Tue, 28 Feb 2012 16:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104325 Conversion and modernisation of an existing sulphuric acid plant from single absorption to double catalyst-double absorption was held not to amount to "substantial expansion" of an existing unit for project import benefit under Heading 84.66 of the Customs Tariff Act, 1975. The Tribunal applied the principle that substantial expansion requires enlargement of the unit itself on a scale comparable to setting up a new unit, not merely increased production capacity, modernisation, or revamping. The contrary authority relied on by the importer was distinguished, and the settled line of authority was followed against the claimed concessional treatment. Case-Laws Customs Thu, 20 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104325