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2010 (10) TMI 149 - CESTAT, CHENNAIConstruction of roads – Exemption to goods required for construction of roads – notification grants exemption to goods required for construction of roads - appellants contractor in the contract between the Govt., of Tamilnadu and the Tamil Nadu Road Development Corporation (TNRDC) and hence they are satisfying clause (a)(iii) of Condition No. 40 of notification no. 21/2002 - benefit of exemption under the impugned notification cannot be denied to the appellants
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