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2018 (5) TMI 1247 - AT - CustomsExemption to goods imported under N/N. 21/2002-Cus. Sr. No. 230 - Interpretation of statute - case of Revenue is that Commissioner (Appeals) has wrongly interpreted Notification No. 21/2002 by construing that “Mumbai Metropolitan Regional Development Authority” (MMRDA) is a road construction corporation under the control of the State Government. Held that: - the contracts awarded by MMRDA do not qualify for the exemption. In the case of Rajhoo Barot Vs. Commissioner of Customs (Mumbai) [2015 (2) TMI 375 - CESTAT MUMBAI], the Larger Bench of the Tribunal considered the case of Shreeji Construction [2013 (4) TMI 654 - CESTAT MUMBAI] and held that the decision of Tribunal in the case of Shreeji Construction is directly dealing with the dispute in the present proceeding. It was held that MMRDA is not a road construction corporation within the scope and context of condition NO. 40(a). This conclusion was arrived at after careful and detailed analysis of the constitutional and organizational architecture of MMRDA and on a critical analysis of the constitutional and generic statutory functions entrusted to MMRDA. Therefore, the appellant was not entitled ab initio for the benefit of the Notification 21/2002-Cus. Appeal allowed - decided in favor of Revenue.
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