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TMI Blog1994 (1) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... c acid. For this purpose the Appellant requires continuous supply of large quantities of sulphuric acid and the Appellant had accordingly installed 3 plants for the manufacture of sulphuric acid out of sulphur. Two of the plants were 50 tonnes per day (tpd) and the other plant was a 300 tpd plant. The first 50 tpd acid plant was put in 1961 and the second 50 tpd plant was put up in 1964. In connection with the substantial expansion of the titanium dioxide production a new 300 tpd sulphuric acid plant was commissioned in 1973 by the Appellant. (ii) All the above mentioned sulphuric acid plants were the conventional single absorption type. In a 300 tpd single absorption H2SO4 plant, ideally the minimum height required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid of the 300 tpd plant to DCDA type. Since the increased capacity on conversion to DCDA type was within the overall limit of 25% of the aggregate licensed capacity for H2SO4 amounting to 1,08,000 tonnes per annum of the appellant, no fresh project licence was found necessary by the Department of Industries of the Government of India. However, the Appellant's application for import of the required imported components was recommended by DGTD and import licence was issued by the Chief Controller of Imports and Exports. (iv) The appellant through FEDO applied to the Assistant Collector for registration of their contract under Project Import (Registration of Contracts) Regulation, 1965 who rejected the application vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the existing 300 tpd plant means a substantial expansion. Recommendation for the benefit was made by DGTD which led to the endorsement of the licence by the CCI&E for benefit of project import. Learned advocate has relied upon 1984 (17) E.L.T. 525 [Collector of Customs v. Bharat Heavy Electricals Ltd.]. 4. Learned SDR for the Revenue opposing the contention of the learned advocate, has urged that the issue is no longer res integra - scope of the expression 'substantial expansion of an existing unit' having been explained in 1987 (32) E.L.T. 153 [National Newsprint & Paper Mills v. C.C., Bombay]. He draws attention to the views of the Hon'ble President of the Tribunal in para 15 of his judgment in the said Report. It is reproduced be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 153 that "Tribunal's order in the case of BHEL does not contain a decision that modernisation and revamping are equivalent to substantial expansion". Learned SDR has also relied on 1989 (42) E.L.T. 78 (T) and 1983 (12) E.L.T. 829 - both are Tribunal's decisions taking a view similar to that in 1987 (32) E.L.T. 153 that modernization and revamping do not mean substantial expansion. 5. We have carefully considered the pleas advanced from both sides. We are of the view that Tribunal's judgment reported in 1987 (32) E.L.T. 153 is a complete answer to the case of the appellant and is an authority against them. It has also noticed and distinguished BHEL decision relied upon by the appellant. We also note that Tribunal's decision in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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