2005 (5) TMI 591 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal of the importer regarding the denial of exemption on a Concrete Weigh Batching Plant imported for the Mumbai-Pune Express Highway construction. The Tribunal found that the contract was awarded by the Public Works Department through MSRDC to the appellant, satisfying the conditions of Notification 23/98-Cus. The impugned order of the Commissioner was set aside, and the appellant was granted the benefit of exemption.