M/S IVRCL. INFRASTRUCTURE & PROJECTS LTD vs. COMMNR. OF CUSTOMS, CHENNAI
The appeal is dismissed with
C.A. No.-005282-005282 - 2004Supreme Court15 Apr 2015
Section 25(1)
Section 25(1) of the Customs Act, certain
items were exempted from payment of customs duty and
additional duty leviable under the Customs Tariff Act. We
are concerned with serial No.217 of this notification which
reads as follows:
“217. 84 or any other
Goods specified in List 11
Nil
Nil
38
Chapter
required for construction
of roads.”
The conditions