https://www.taxtmi.com/caselaws?id=420289 The appellate authority dismissed the appeal, finding that the imported slurry seal machine qualified for exemption under notification no. 21/2002-Cus for the "construction of roads," including activities aimed at enhancing traffic capacity. The decision criticized the original authority's narrow interpretation and lack of technical expertise, emphasizing the need for a balanced approach to exemption notifications. It highlighted that post-importation usage issues should be addressed separately through enforcement mechanisms, rather than denying exemptions upfront. en-us Tue, 29 Mar 2022 00:00:00 +0530 Thu, 31 Mar 2022 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420289 The appellate authority dismissed the appeal, finding that the imported slurry seal machine qualified for exemption under notification no. 21/2002-Cus for the "construction of roads," including activities aimed at enhancing traffic capacity. The decision criticized the original authority's narrow interpretation and lack of technical expertise, emphasizing the need for a balanced approach to exemption notifications. It highlighted that post-importation usage issues should be addressed separately through enforcement mechanisms, rather than denying exemptions upfront. Case-Laws Customs Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420289