Benefit of Exemption – S.230 of Notification No.21/2002-Cus. - ...
Exemption u/s 230 Granted for Asphalt Plant Import by Non-Contract Holder with NHAI.
September 23, 2015
Case Laws Customs AT
Benefit of Exemption – S.230 of Notification No.21/2002-Cus. - Import of Asphalt Mixing Plant – Importer is not the person who has been awarded contract by NHAI - they are only contractor or sub-contractor appointed by STPL(SPV/Concessionaire) - benefit of exemption allowed - AT
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