https://www.taxtmi.com/caselaws?id=751839 A pothole patching machine was treated as potentially covered by List 16 of the customs exemption notification because the list was read broadly to include road-related equipment used not only for new construction but also for repair and maintenance, and a service tax circular was held irrelevant to the customs exemption. Absence of a road construction contract on the date of import was not considered fatal where the importer explained that the machine had to be procured before seeking the work order, and the notification was read purposively to focus on end-use. The exemption was upheld and the revenue appeal was rejected. en-us Wed, 24 Apr 2024 00:00:00 +0530 Fri, 26 Apr 2024 22:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751839 A pothole patching machine was treated as potentially covered by List 16 of the customs exemption notification because the list was read broadly to include road-related equipment used not only for new construction but also for repair and maintenance, and a service tax circular was held irrelevant to the customs exemption. Absence of a road construction contract on the date of import was not considered fatal where the importer explained that the machine had to be procured before seeking the work order, and the notification was read purposively to focus on end-use. The exemption was upheld and the revenue appeal was rejected. Case-Laws Customs Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751839