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2018 (9) TMI 1078 - CESTAT CHENNAIConcessional rate of BCD - N/N. 12/2012 – Cus. Dt. 17.03.2013 - import of New 150 MT/day as NaOH 100% Evaporation Plant for concentration of Caustic Soda - denial of benefit on the ground that the same was not meant for modernizing an existing Caustic Soda unit or a caustic potash unit by using Membrane Cell Technology as envisaged in the Customs Notification No. 12/2012. Held that:- The scope of Notification 12/2012 is not only for modernization by using Membrane Cell Technology of an existing Caustic Soda unit, it could also be for capacity expansion of an existing Caustic Soda unit. From the documentary evidences placed on record wherein the production process has been explained along with the procedural techniques involved which are placed in the paper book of the assessee, it is found that the evaporation and flaking are integral processes involved in the production of Caustic Soda which requires evaporation to increase its concentration by adopting Membrane Cell Technology. The adjudicating authority has only concentrated on the first limb of the Notification, namely, modernization by using Membrane Cell Technology and he has ignored the second limb, namely, capacity expansion while he accepts that there was only capacity expansion which is not sufficient to satisfy Notification 12/2012. Appeal dismissed - decided against Revenue.
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