https://www.taxtmi.com/caselaws?id=170287 The Tribunal found in favor of the appellants in a case concerning the interpretation of an exemption notification under Notification No. 21/2002-Cus. The appellants imported machinery for road construction, availing exemption under the notification. The department alleged non-compliance, but the Tribunal accepted the appellants' argument that the machinery was used for public sector road construction. The appellants offered to pre-deposit a portion of the duty demand, which the Tribunal found acceptable. They directed the pre-deposit within 8 weeks, with the balance amount waived during the appeal's pendency, subject to compliance. Compliance was to be reported by 11-2-2011. en-us Wed, 01 Dec 2010 00:00:00 +0530 Thu, 21 May 2015 17:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170287 The Tribunal found in favor of the appellants in a case concerning the interpretation of an exemption notification under Notification No. 21/2002-Cus. The appellants imported machinery for road construction, availing exemption under the notification. The department alleged non-compliance, but the Tribunal accepted the appellants' argument that the machinery was used for public sector road construction. The appellants offered to pre-deposit a portion of the duty demand, which the Tribunal found acceptable. They directed the pre-deposit within 8 weeks, with the balance amount waived during the appeal's pendency, subject to compliance. Compliance was to be reported by 11-2-2011. Case-Laws Customs Wed, 01 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170287