TMI Blog2013 (2) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... R), for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The appellants are in appeals against the impugned order wherein exemption was denied on the premise that the import conditions of Notification No. 21/2002-Cus., dated 1-3-2002, Sl. No. 230, are not fulfilled by the importer after importation of the Rig which exclusively to use for construction of roads. Therefore, du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remain idle after the road construction was completed in March, 2007 from 17-9-2008 to 27-9-2008, the Rig was sent to Delhi Metro Rail Corporation site only for the purpose of testing and it was not used at the Delhi Metro Rail Corporation project. If the Rig has to be put for re-use, it is to be tested first to test its worthiness. Therefore, the Rig was used by the Delhi Metro Rail Corporation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the records, we find that the Rig has been used for testing purpose only so that the Rig can be put to use for further road construction work. In this case, it cannot be presumed that the Rig has been used for Delhi Metro Rail Corporation project work. As it was used only for testing purpose, the appellant has complied with the condition of the Notification No. 21/2002, serial No. 230. 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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