2015 (8) TMI 94 - SCH - Customs

Denial of benefit of Notification No. 21/2002 - capacity expansion of an existing caustic soda unit using membrane cell technology or setting up of a new caustic unit soda using membrane cell technology. - Held that - subsequent amendment in the said Notification whereby capacity expansion was also included, would be prospective only as it was not clarificatory in nature. We, thus, find no merit in this appeal - Decided against assessee.

Summary

The Supreme Court dismissed the appeal stating that the appellant had only undertaken capacity expansion, not modernization, and therefore did not qualify for the benefit of Notification No. 21/2002. The subsequent amendment in the notification including capacity expansion was deemed prospective only, not clarificatory.