https://www.taxtmi.com/caselaws?id=120239 Import of a Concrete Weigh Batching Plant was held to qualify for exemption under Notification No. 23/98-Cus. because the construction contract for the Mumbai-Pune Express Highway had been certified by the Public Works Department as having been awarded through the Maharashtra State Road Development Corporation to the importer. That certification satisfied Condition No. 74(a)(ii), which required award by the State Public Works Department. Denial of the exemption solely because the contract was routed through MSRDC was therefore unsustainable, and the exemption refusal was set aside. en-us Sun, 08 May 2005 00:00:00 +0530 Tue, 17 Jul 2012 17:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120239 Import of a Concrete Weigh Batching Plant was held to qualify for exemption under Notification No. 23/98-Cus. because the construction contract for the Mumbai-Pune Express Highway had been certified by the Public Works Department as having been awarded through the Maharashtra State Road Development Corporation to the importer. That certification satisfied Condition No. 74(a)(ii), which required award by the State Public Works Department. Denial of the exemption solely because the contract was routed through MSRDC was therefore unsustainable, and the exemption refusal was set aside. Case-Laws Customs Sun, 08 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120239