2013 (2) TMI 685

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....ate, for the Appellant. Shri Amand Shah, Additional Commissioner (AR), for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The appellants are in appeals against the impugned order wherein exemption was denied on the premise that the import conditions of Notification No. 21/2002-Cus., dated 1-3-2002, Sl. No. 230, are not fulfilled by the importer after importation of the Ri....

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....s that the Rig was specifically used for road construction. As the Rig was remain idle after the road construction was completed in March, 2007 from 17-9-2008 to 27-9-2008, the Rig was sent to Delhi Metro Rail Corporation site only for the purpose of testing and it was not used at the Delhi Metro Rail Corporation project. If the Rig has to be put for re-use, it is to be tested first to test its wo....