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2015 (9) TMI 1015 - AT - CustomsBenefit of Exemption S.230 of Notification No.21/2002-Cus. benefit of notification was rejected both by adjudicating authority as well as by LAA on ground that appellant cannot be considered as person who has been awarded contract by NHAI and they are only contractor or sub-contractor appointed by STPL(SPV/Concessionaire) - Asphalt Mixing Plant Held that:- At per letter, it is clearly stated that pursuant to Assignment Agreement, STPL has awarded contract to appellant for roadwork STPL has been created as Special Purpose Vehicle (SPV) as per Concession Agreement between NHAI and Govt of Malaysia by virtue of Assignment Agreement and therefore Concession Agreement of NHAI is deemed to be agreement of SPV As SPV contract was awarded to importer by entering into EPC agreement which is clearly explained in NHAIs letter Therefore machines imported by appellants are eligible for exemption under Sl.No.230 of Notification No.21/2003 Impugned order set aside Decided in favour of Assesse.
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