Exemption Use in any other project but for specified work, does not bar exemption

Gammon India Ltd. Vs Commissioner of Customs (Import) (CESTAT Mumbai) The issue for resolution in this dispute of M/s Gammon India Ltd, at least from the perspective of Revenue, is the extent to which notification no. 21/2002-Cus dated 1st March 2002 exempting specified goods subject to certain conditions complied with at the threshold should bind the importer thereafter. On the part of the importer-appellant, the dispute is presented at a more basic level: that, despite being compliant with the conditions of notification and having sought time to submit relevant evidences, Commissioner of Cus...