2010 (10) TMI 149

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....C. Dhanasekaran, SDR, for the Respondent. [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 construc....

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....y much a contract and the appellants are the 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 fo....