Home Case Index All Cases Customs Customs + AT Customs - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1314 - AT - CustomsBenefit of nil rate of duty under Notification No. 21/2002 - interpretation of notification - denial on the ground that appellant is not appointed as a contractor or as a sub-contractor - Held that: - the lower authorities have erred in conceiving the exemption Notification. On perusal of the records we find that the agreement entered into between MSRDC, a Government of Maharashtra undertaking, and the appellant herein clearly indicates that the appellant is the contractor for collection of toll on various toll stations. The said contract is a tripartite contract between MSRDC, M/s Ideal Road Builders Pvt. Ltd. and the appellant herein M/s MEP Toll Road Pvt. Ltd. Reliance placed on the decison of the case of ITS SOLUTIONS INDIA PVT. LTD. Versus COMMISSIONER OF CUS., CHENNAI [2010 (10) TMI 149 - CESTAT, CHENNAI], where it was held that appellants contractor in the contract between the Govt., of Tamil Nadu 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, and entitled for benefit of notification. Appeal allowed - decided in favor of appellant-assessee.
|