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Issues: Whether the appellant was entitled to exemption under Notification No. 21/2002-Customs for road construction equipment when it was not named as a sub-contractor in the NHAI contract.
Analysis: The exemption was available only to specified importers, including a person named as a sub-contractor in the contract awarded by NHAI for road construction. The appellant had entered into an EPC contract with the main contractor, but was not shown to have been named as a sub-contractor in the NHAI-awarded contract. The eligibility condition in the notification was therefore not satisfied.
Conclusion: The appellant was not entitled to the exemption and the denial of benefit was upheld.
Ratio Decidendi: A person claiming exemption under Condition No. 40(iii) of Notification No. 21/2002-Customs must be expressly named as a sub-contractor in the contract awarded by NHAI to the main contractor.
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