https://www.taxtmi.com/caselaws?id=233334 The exemption under Notification No. 21/2002-Cus applied only to an electronic paver finisher with sensor device of 7 m size and above, and the relevant measure was the equipment's own pave width. Because the imported machine's basic and extendable widths did not bring it within that specification without bolt-on extensions, it fell outside the entry and exemption was not available. Condition 40 also required import by the contractor or a person specifically named as a sub-contractor in the original road construction contract. As the appellant was not so named in the concession agreement, and later arrangements could not cure that defect, the sub-contractor condition was not satisfied. en-us Tue, 08 Jan 2013 00:00:00 +0530 Fri, 07 Feb 2014 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233334 The exemption under Notification No. 21/2002-Cus applied only to an electronic paver finisher with sensor device of 7 m size and above, and the relevant measure was the equipment's own pave width. Because the imported machine's basic and extendable widths did not bring it within that specification without bolt-on extensions, it fell outside the entry and exemption was not available. Condition 40 also required import by the contractor or a person specifically named as a sub-contractor in the original road construction contract. As the appellant was not so named in the concession agreement, and later arrangements could not cure that defect, the sub-contractor condition was not satisfied. Case-Laws Customs Tue, 08 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233334