https://www.taxtmi.com/caselaws?id=172003 An imported rig eligible for exemption under Notification No. 21/2002-Cus., Sl. No. 230 could not be denied the benefit merely because it was briefly used for testing. The record showed that the rig was used only to verify fitness before being put to further use in road construction, and not for the Metro project itself. Such limited testing did not violate the condition restricting the rig's use to the permitted activity, so the exemption remained available and the denial was unsustainable. en-us Tue, 05 Feb 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172003 An imported rig eligible for exemption under Notification No. 21/2002-Cus., Sl. No. 230 could not be denied the benefit merely because it was briefly used for testing. The record showed that the rig was used only to verify fitness before being put to further use in road construction, and not for the Metro project itself. Such limited testing did not violate the condition restricting the rig's use to the permitted activity, so the exemption remained available and the denial was unsustainable. Case-Laws Customs Tue, 05 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172003