Home Case Index All Cases Customs Customs + AT Customs - 2014 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 902 - AT - CustomsBenefit of Notification No. 21/2002-Cus., dated 1-7-2002 - Non fulfillment of conditions of Notification - Held that:- Notification No. 21/2002-Cus. prescribes exemption on road construction equipment imported by certain category of importers and the person to be eligible for the benefit has to satisfy the Condition No. 40 - to claim the benefit of the exemptions, the appellant should have been named as sub-contractor in the contract awarded by NHAI to M/s. Gorakhpur Infrastructure Co. Ltd. Since, the appellant has not been named as sub-contractor in the contract awarded by NHAI to M/s. Gorakhpur Infrastructure Co. Ltd., the appellant does not satisfy the condition of the eligibility - Decided against assessee.
|