https://www.taxtmi.com/caselaws?id=172004 Exemption notifications must be construed strictly, but eligibility under Notification No. 21/2002-Customs depends on the contractual and project records. The concession agreement, letter of acceptance and project authority certificate showed that the importer had been awarded the project work and was treated as a named sub-contractor for the eligible project. The exclusion of Revenue's reliance on earlier joint venture and consortium cases was accepted because those facts were different. The exemption was therefore available and the challenge to the claim failed. en-us Wed, 06 Feb 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172004 Exemption notifications must be construed strictly, but eligibility under Notification No. 21/2002-Customs depends on the contractual and project records. The concession agreement, letter of acceptance and project authority certificate showed that the importer had been awarded the project work and was treated as a named sub-contractor for the eligible project. The exclusion of Revenue's reliance on earlier joint venture and consortium cases was accepted because those facts were different. The exemption was therefore available and the challenge to the claim failed. Case-Laws Customs Wed, 06 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172004