https://www.taxtmi.com/caselaws?id=107505 Exemption under Entry 217 of Notification No. 17/2001-Customs was confined to goods imported by the Ministry of Surface Transport, by a contractor awarded the road contract by the specified authority, or by that contractor's sub-contractor, and the notification had to be strictly construed. Although the road project had been awarded to the joint venture, the import was made by one constituent in its own name and with its own funds, not by the joint venture as the contracting entity. The constituent could not be treated as the contractor for exemption purposes, and equity could not relax the statutory conditions. The exemption was therefore not admissible. en-us Fri, 04 Apr 2003 00:00:00 +0530 Fri, 23 Mar 2012 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107505 Exemption under Entry 217 of Notification No. 17/2001-Customs was confined to goods imported by the Ministry of Surface Transport, by a contractor awarded the road contract by the specified authority, or by that contractor's sub-contractor, and the notification had to be strictly construed. Although the road project had been awarded to the joint venture, the import was made by one constituent in its own name and with its own funds, not by the joint venture as the contracting entity. The constituent could not be treated as the contractor for exemption purposes, and equity could not relax the statutory conditions. The exemption was therefore not admissible. Case-Laws Customs Fri, 04 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107505