Government control and road construction corporation status under customs notification left for Larger Bench consideration.

The article concerns whether, for Condition 40(a) of Notification No. 21/2002-Cus, MMRDA qualified as a road construction corporation under the control of the Government of Maharashtra. The issue was not finally decided and was referred by CESTAT Mumbai to the President for placement before a Larger Bench.

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Issues: Whether, for the purpose of Condition 40(a) of Notification No. 21/2002-Cus, MMRDA was a road construction corporation under the control of the Government of Maharashtra.

Outcome: The issue was not finally decided and was referred to the President for placement before a Larger Bench.

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