https://www.taxtmi.com/caselaws?id=264347 Imported asphalt mixing plant qualified for exemption under Sl. No. 230 of Notification No. 21/2002-Cus. because the road project was executed within a BOT concession structure in which the special purpose vehicle held the contractual rights and had awarded the EPC work to the importer. On the record, the importer was not a mere outsider to the contractual chain, so the precedent involving a different project structure did not apply. Following an earlier decision on an identical import, the exemption was available and the impugned order was set aside. en-us Tue, 23 Jun 2015 00:00:00 +0530 Wed, 23 Sep 2015 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264347 Imported asphalt mixing plant qualified for exemption under Sl. No. 230 of Notification No. 21/2002-Cus. because the road project was executed within a BOT concession structure in which the special purpose vehicle held the contractual rights and had awarded the EPC work to the importer. On the record, the importer was not a mere outsider to the contractual chain, so the precedent involving a different project structure did not apply. Following an earlier decision on an identical import, the exemption was available and the impugned order was set aside. Case-Laws Customs Tue, 23 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264347