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 1^st March 2002 exempting specified goods subject to certain conditions complied with at the threshold should bind the importer there

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