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MMRDA Ineligible for Exemption: Not a Road Construction Corporation Per Notification No. 21/2002-Cus, Sr. No. 230, Condition 40(a).

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....Exemption to goods imported under N/N. 21/2002-Cus. Sr. No. 230 - MMRDA is not a road construction corporation within the scope and context of condition NO. 40(a) - the appellant was not entitled ab initio for the benefit of exemption - AT....