2016 (12) TMI 1314

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....ant Shri K. Puggal, Asstt. Commissioner (AR) for the respondent Per: M.V. Ravindran: This appeal is directed against Order-in-Appeal No: 794/2004-MCH dated 22/12/2004 passed by the Commissioner of Customs (Appeals), Mumbai - I. 2. Heard both the sides and perused the records. 3. The appellant herein imported various goods and filed Bills of Entries for the clearance declaring as 'ba....

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....we find that the agreement entered into between MSRDC, a Government of Maharashtra undertaking, and the appellant herein clearly indicates that the appellant is the contractor for collection of toll on various toll stations.  The said contract is a tripartite contract between MSRDC, M/s Ideal Road Builders Pvt. Ltd. and the appellant herein M/s MEP Toll Road Pvt. Ltd. The appellant herein is ....

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....en held by the authorities below that the appellants are not mentioned as a sub-contractor in the contract between the Govt., of Tamilnadu and the Tamil Nadu Road Development Corporation (TNRDC) and hence they do not satisfy clause (a)(iii) of Condition No. 40. However, the learned counsel Shri Alwar appearing for the appellants shows a purchase order dated 10-10-2002 issued by the TNRDC to the ap....

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....e aforecited purchase order issued by TNRDC. Moreover, the letter issued by the Govt. of Tamil Nadu cited above clearly establishes the bona fides of the appellants who have undertaken the road construction work on behalf of TNRDC. Hence, we are of the view that the benefit of exemption under the impugned notification cannot be denied to the appellants. Accordingly, we set aside the impugned order....