https://www.taxtmi.com/caselaws?id=117230 A joint venture participant engaged in road construction was held entitled to customs exemption under Notification No. 17/2001-Cus. because the contract was awarded in the name of the joint venture and the appellant was bound by the joint venture arrangement for execution of the work. The Tribunal applied its earlier view that a joint venture may be treated as a person for the notification and that the exemption should not be denied by a narrow construction defeating the notification's object. On that basis, the appellant's status was sufficient to claim the benefit, and denial of exemption was unsustainable. en-us Tue, 10 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 12:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117230 A joint venture participant engaged in road construction was held entitled to customs exemption under Notification No. 17/2001-Cus. because the contract was awarded in the name of the joint venture and the appellant was bound by the joint venture arrangement for execution of the work. The Tribunal applied its earlier view that a joint venture may be treated as a person for the notification and that the exemption should not be denied by a narrow construction defeating the notification's object. On that basis, the appellant's status was sufficient to claim the benefit, and denial of exemption was unsustainable. Case-Laws Customs Tue, 10 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117230