9911796707
TMI Blog2014 (5) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... Infrastructure Co. Ltd., the appellant does not satisfy the condition of the eligibility - Decided against assessee. - C/1184/2012-Mum. - Final Order No. A/1082/2013-WZB/C-I(CSTB) - Dated:- 3-5-2013 - Shri P.R. Chandrasekharan, Member (T) and Anil Choudhary, Member (J) Shri Prasad Paranjape, Advocate, for the Appellant. Shri M.S. Reddy, Dy. Commissioner (AR), for the Respondent. ORDER The appeal arises against Order-in-Appeal No. 688/MCH/DC/Gr.VA/NCH/2012, dated 13-8-2012 passed by the Commissioner of Customs (Appeals), New Custom House, Mumbai. 2. This appeal had earlier come on 10-1-2013 for condonation of delay in filing of the appeal and vide order No. M/64/2013/CSTB/C-1, dated 10-1-2013, the COD application was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e under consideration, NHAI has awarded the contract to M/s. Gorakhpur Infrastructure Company Limited (GICL in short) for construction of road at Gorakhpur Bypass on NH-28 in the State of Uttar Pradesh on annuity basis. Since the exemption was claimed by the appellant, they were asked to show whether they have been named as sub-contractor in the contract awarded by NHAI to Gorakhpur Infrastructure Co. Limited. However, the appellant was not able to show that in the contract awarded, they have been named as a sub-contractor. Therefore, the lower adjudicating authority held that the appellant did not satisfy Condition No. 40 of Notification No. 21/2002 and accordingly, he denied the benefit of the said exemption. Aggrieved by the said decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant s own case (supra) and submits that the ratio of the said decision would squarely apply and accordingly the appellant will not be eligible for the said exemption. 6. We have carefully considered the submissions made by both sides. Notification No. 21/2002-Cus. prescribes exemption on road construction equipment imported by certain category of importers and the person to be eligible for the benefit has to satisfy the Condition No. 40. The said condition reads as follows :- If, - (a) the goods are imported by - (i) the Ministry of Surface Transport, or (ii) a person who has been awarded a contract for the construction of roads in India by or on behalf of the Ministry of Surface Transport, by the Nat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
