TMI Blog2006 (3) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... .N.B. Nair, Member (T)]. The duty demand has been made by denying the appellant the benefit of Notification No. 50/03, dated 10-6-2003. The requirement under that Notification was that the manufacturing unit should substantially expand its installed capacity. The claim of the applicant is that capacity has been expanded by 33%. (This claim is not being disputed). 2. The contention of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oted. Increase in installed capacity of an existing unit by not less than 25% should be the result of installation of additional plant and machinery. Any increase in the installed capacity by means other than installation of additional plant and machinery would not qualify for the benefit of exemption under substantial expansion. 5. Prima facie, there is merit in the appellant s contention. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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