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2018 (6) TMI 263 - AT - CustomsImport of machines - Actual user conditions - Post Import Violation of the condition - Exemption to contract for construction of road - Benefit of N/N. 21/2002 – Cus dt. 01.03.2002 - Power Paver Finisher SF-3000–Slip Form - the Appellant has used the machine only for 12 kms of road contract awarded by the NHAI and thereafter it was not used any of the projects as enumerated in the condition of the notification - Held that:- The imported machine was used for intended purpose of road only once for a small contract and after that period for construction of platform at Airport on contract awarded by AAI. Such contract of platform was neither awarded by or on behalf of the Ministry of Surface Transport, by the National Highway Authority of India, by the Public Works Department of a State Government or by a road construction corporation under the control of the Government of a State or Union Territory or the machine was used for 5 years for the above contracts. The issue is squarely covered by the Tribunal judgments in case of Patel Engineering Ltd. [2013 (12) TMI 1146 - CESTAT MUMBAI], where it was held that The department has rightly issued show-cause notice to the appellant for violation of condition of their undertaking and thereby for denying the exemption under N/N. 21/2002. Benefit rightly denied - appeal dismissed - decided against appellant.
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