https://www.taxtmi.com/caselaws?id=367342 The Tribunal dismissed the Revenue's appeal and affirmed the decision of the Ld. Commissioner (Appeals) to grant the concessional rate of Basic Customs Duty (BCD) to the assessee. The judgment clarified that machinery imported for Caustic Soda production, essential for modernization and capacity expansion, qualified for the benefit under Notification No. 12/2012. The Tribunal emphasized the importance of both modernization and capacity expansion aspects, including the application of Membrane Cell Technology in the manufacturing process. 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 The Tribunal dismissed the Revenue's appeal and affirmed the decision of the Ld. Commissioner (Appeals) to grant the concessional rate of Basic Customs Duty (BCD) to the assessee. The judgment clarified that machinery imported for Caustic Soda production, essential for modernization and capacity expansion, qualified for the benefit under Notification No. 12/2012. The Tribunal emphasized the importance of both modernization and capacity expansion aspects, including the application of Membrane Cell Technology in the manufacturing process. Case-Laws Customs Mon, 04 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367342