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Exemption Use in any other project but for specified work, does not bar exemption
Case Law Details
- Case Name
- Gammon India Ltd. Vs Commissioner of Customs (Import) (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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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...
