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<h1>Importer granted exemption for Concrete Weigh Batching Plant import under Notification 23/98-Cus</h1> <h3>JOG ENGINEERING LTD. Versus COMMISSIONER OF CUS. (IMPORT), MUMBAI</h3> JOG ENGINEERING LTD. Versus COMMISSIONER OF CUS. (IMPORT), MUMBAI - 2007 (209) E.L.T. 66 (Tri. - Mumbai) The Appellate Tribunal CESTAT, Mumbai allowed the appeal of the importer regarding the denial of exemption on a Concrete Weigh Batching Plant imported for the Mumbai-Pune Express Highway construction. The Tribunal found that the contract was awarded by the Public Works Department through MSRDC to the appellant, satisfying the conditions of Notification 23/98-Cus. The impugned order of the Commissioner was set aside, and the appellant was granted the benefit of exemption.