1997 (7) TMI 242 - AT - Customs

Summary

The Appellate Tribunal rejected the appeal of a printing/newspaper industry regarding the assessment of imported goods under Heading 9801.00 of CTA, 1975. The authorities ruled that the imported items did not substantially increase the installed capacity of the existing unit as required by Notification 230/86 for assessment under Heading 98.01. The Tribunal upheld the decision, stating that modernization and renovation do not constitute substantial expansion, and the increase in production capacity does not equate to installed capacity. The appeal was rejected.