1997 (7) TMI 242

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..... DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The Appellants who are engaged in the printing/newspaper industry imported consignment consisting of Portable Picture Transmitter including Boosters, Automatic Picture Receiver, Dry Silver paper and spare parts and sought assessment for the same under Heading 9801.00 of CTA, 1975 which was rejected by the authorities b .....

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..... n order to be considered as substantial expansion within the meaning of that expression contained in Notification No. 230/86. The Collector (Appeals) has rightly held in the impugned order that there is no evidence as to how the installed capacity would increase by the installation of the imported data photo machine. The modernisation of the existing unit by import of the automatic picture recei .....

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..... stantial expansion of the existing unit. Increase in production capacity cannot be equated with the installed capacity. There is no doubt that with the import, different photographs Printing would be faster because the photographs would be received faster through the portable picture transmitters. However, this would not result in increased installed capacity and the appellants have not substanti .....

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