Eligibility criteria in an exemption notification required to be construed strictly- SC

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,  certa

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