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TMI Blog2014 (10) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... sting installed capacity by not less than 25%. As such, it is clear that the imports would be covered under the project import if the same are required for increasing already existing installed capacity of the plant by 25%. First of all normally, interpretation of the same would lead us to conclude that the expansion means which will increase installed capacity in respect of the appellant manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Archana Wadhwa, Member (J)]. - After hearing both sides, we find that the appellant is engaged in the manufacture of oils falling under Chapter 15 of Central Excise Tariff Act. They imported one reverse osmosis machine from China and filed bill of entry dated 13-3-2008 describing the goods as water supply projects for by claiming classification of the same under Heading 98.01 and claimed exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der by the original adjudicating authority confirming the demand of ₹ 2,36,389/-. However, no penalty was imposed. The said order of the original adjudicating authority was upheld by the Commissioner (Appeals) and hence the present appeal. 2. We find that the Commissioner (Appeals) passed a detailed order dealing with each and every contention of the appellant. Admittedly the machine in q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lled capacity in respect of the appellant manufacturing unit. The appellant in the present case is manufacturing oil and admittedly the RO machine is not increasing the capacity for production of oil. As such, we do not agree with the ld. Advocate s contention. Secondly the appellants have not produced any evidence on record that installation of RO machine in their unit would result in expansion o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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