Exemption under notification No. 21/2002-Customs – ...
Subcontractors qualify for exemption under notification No. 21/2002-Customs when working through a general contractor, not directly with the employer.
April 27, 2013
Case Laws Customs AT
Exemption under notification No. 21/2002-Customs – Sub-Contractor - Subcontractor performs work under a contract with a general contractor, rather than the employer who hired the general contractor. - AT
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