2010 (10) TMI 149

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The appellants have been denied the exemption under Notification No. 21/2002, Sl. No. 230 as it has been held that they have not fulfilled Condition No. 40 specified against the said serial number. The impugned notification grants exemption to goods required for construction of roads. It has been held by the aut....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he contractors. Clause (a)(ii) to Condition 40 in the impugned notification also allows duty exemption to goods imported by a person who has been awarded a contract by road construction corporation under the control of the Govt. of a State. In our view, the appellants are covered under the said Clause (a)(ii) of Condition 40 having been given a contract for road building under the aforecited purch....