Contracts awarded by MMRDA do not qualify for exemption under N/No. 21/2002-Cus.

Commissioner of Customs Vs M/s Mahavir Roads & Infrastructure Pvt. Ltd. (CESTAT Mumbai) Prior to budget 2012, benefit of customs duty exemption on road construction equipment was not available in cases where the contract for such construction was awarded by a Metropolitan Development Authority. Thus the appellant in the present case is not eligible for the benefit of duty exemption under Notification No. 21/2002-Cus. Accordingly, we dismiss the appeal as devoid of merits. FULL TEXT OF THE CESTAT ORDER IS AS FOLLOWS:- This appeal has been filed by Revenue against allowing exemption to good...