https://www.taxtmi.com/caselaws?id=107569 Airport-development exemption under Notification No. 21/2002-Cus. extends to runway marking and pavement testing machines specified by function, including goods falling under any tariff chapter. A van-mounted heavy weight deflectometer and associated analysis programme used for non-destructive testing of airport runways, taxi tracks and aprons qualify as a pavement testing system, even if regarded as a special-purpose motor vehicle. Import through a non-specified port does not justify confiscation where the equipment is imported bona fide as a pavement-testing system rather than as a vehicle, supported by its functional character and prior clearance of similar equipment. en-us Tue, 03 Jun 2003 00:00:00 +0530 Fri, 23 Mar 2012 14:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107569 Airport-development exemption under Notification No. 21/2002-Cus. extends to runway marking and pavement testing machines specified by function, including goods falling under any tariff chapter. A van-mounted heavy weight deflectometer and associated analysis programme used for non-destructive testing of airport runways, taxi tracks and aprons qualify as a pavement testing system, even if regarded as a special-purpose motor vehicle. Import through a non-specified port does not justify confiscation where the equipment is imported bona fide as a pavement-testing system rather than as a vehicle, supported by its functional character and prior clearance of similar equipment. Case-Laws Customs Tue, 03 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107569