Case Law Details
Brief Facts
The appellant entered into a Joint Venture Agreement with M/s Shapoorji Pallonji & Company Limited for the purpose of construction of roads in the State of Andhra Pradesh. The Joint Venture was awarded a contract by the National Highways Authority of India for construction of roads as a part of the Golden Quadrilateral, Phase-2 Project in Andhra Pradesh. Vide a notification dated 1.3.2001, in exercise of powers under Section 25(1) of the Customs Act, certain items were exempted from payment of customs duty and additional duty leviable under the Customs Tariff Act. Serial No.217 of this notification reads as follows:
“217. 84 or any other Chapter – Goods specified in List 11 required for construction of roads.”
The condition by which the exemption is attracted is set out in item 38 as follows:
“38. If, –
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