https://www.taxtmi.com/caselaws?id=367342 Notification No. 12/2012-Cus. was construed as covering not only modernization but also capacity expansion of an existing caustic soda unit using Membrane Cell Technology, so the exemption could apply to imported machinery used in that process. Evaporation and flaking were treated as integral stages in caustic soda production and in increasing concentration under the technology adopted, so the imported evaporation plant and flaking unit were held eligible for concessional basic customs duty. en-us Mon, 04 Jun 2018 00:00:00 +0530 Tue, 05 Mar 2019 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367342 Notification No. 12/2012-Cus. was construed as covering not only modernization but also capacity expansion of an existing caustic soda unit using Membrane Cell Technology, so the exemption could apply to imported machinery used in that process. Evaporation and flaking were treated as integral stages in caustic soda production and in increasing concentration under the technology adopted, so the imported evaporation plant and flaking unit were held eligible for concessional basic customs duty. Case-Laws Customs Mon, 04 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367342