Clarifications on the term “Substantial Expansion” in the area based exemptions - Regarding

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..... (a) for North Eastern States under notification No. 32/99-C.E. and 33/99-C.E. both dated 8-7-1999; (b) for Jammu & Kashmir under notification No. 56/2002-C.E. and 57/2002-C.E. both dated 14-11-2002; and (c) for Himachal Pradesh and Uttranchal under notification No. 49/2003-C.E. and 50/2003-C.E. both dated 10-6-2003. 2. The exemption contained in these notifications is applicable either to the .....

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..... xpansion". (b) As substantial expansion is defined in terms of increase in installed capacity by 25% or more, value of investment in plant and machinery is not the criteria to define substantial expansion. So long as additional installation of plant and machinery results into increase in installed capacity by not less than 25% quantum or value of investment in plant and machinery is not very mate .....

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