https://www.taxtmi.com/caselaws?id=336669 Imported toll barriers used for road toll collection fell within the relevant entry of Notification No. 21/2002-Cus., and the exemption was available where contractual documents showed the importer was the contractor engaged in toll collection under a tripartite arrangement. The Tribunal applied the earlier view that a contractor awarded road-related work by a State-controlled corporation could claim the notification benefit, and the exemption had to be read in light of the actual contractual context. On that basis, denial of exemption was unsustainable and the assessment was set aside. en-us Tue, 26 Apr 2016 00:00:00 +0530 Tue, 27 Dec 2016 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336669 Imported toll barriers used for road toll collection fell within the relevant entry of Notification No. 21/2002-Cus., and the exemption was available where contractual documents showed the importer was the contractor engaged in toll collection under a tripartite arrangement. The Tribunal applied the earlier view that a contractor awarded road-related work by a State-controlled corporation could claim the notification benefit, and the exemption had to be read in light of the actual contractual context. On that basis, denial of exemption was unsustainable and the assessment was set aside. Case-Laws Customs Tue, 26 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336669