- (1.) We find that the authorities below have arrived at the finding of fact that the appellant-assessee had only undertaken "capacity expansion" of the existing unit and "not modernisation" and therefore, it could not get the benefit of Notification No. 21/2002-Cus. which, at the relevant time, require that the unit be modernised, if the benefit of said Notification is to be taken. We also agree with the opinion of the Customs, Excise and Service Tax Appellate Tribunal 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 which is, accordingly, dismissed. Final Result : Dismissed ;