2014 (9) TMI 64

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....p Kumar Das Heard both sides and perused the records. 2. The applicant imported 3200 Rolls of Premier Flex 3000, Polyester Reinforced Black Finish, Polyester Reinforced Natural Granule Finish on "High Sea Sales" basis and claimed exemption of duty under Notification No.21/02-Cus., dated 01.03.2002 (S.No.401). The contention of the applicant is that the goods were required for setting up a Nu....

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....ibunal in the case of Hindustan Construction Company Ltd. Vs Commissioner of Customs, Trichy reported in 2006 (196) E.L.T.113 (Tri.-Chennai). On a query from the Bench, the learned Counsel for the applicant drew the attention of the Bench to the letter dated 17.05.2003 of M/s. NPCIL, wherein it is mentioned M/s. Simplex Concrete Piles (India) Ltd. subsequently changed to M/s. Simplex Infrastructur....