https://www.taxtmi.com/caselaws?id=336058 Exemption under Notification No. 21/2002-Cus. was held to depend on whether the imported goods were required for a specified nuclear power project and supported by the prescribed certification, not on whether the importer was the constituent unit in its own name. As the goods were imported for and used in the nuclear project and the statutory conditions were satisfied, denial of exemption merely because the appellant acted as a contractor was not justified. The project import benefit followed once the notification applied, so the appellant was entitled to both the customs exemption and the consequential project import treatment. en-us Fri, 30 Sep 2016 00:00:00 +0530 Sat, 03 Feb 2018 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336058 Exemption under Notification No. 21/2002-Cus. was held to depend on whether the imported goods were required for a specified nuclear power project and supported by the prescribed certification, not on whether the importer was the constituent unit in its own name. As the goods were imported for and used in the nuclear project and the statutory conditions were satisfied, denial of exemption merely because the appellant acted as a contractor was not justified. The project import benefit followed once the notification applied, so the appellant was entitled to both the customs exemption and the consequential project import treatment. Case-Laws Customs Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336058