IVRCL INFRASTRUCTURES AND Vs. CC

JUDGEMENT

(1.) Heard both sides.

(2.) Appellants filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals) whereby the benefit of Notification No. 17/2001 -Cus. was denied in respect of cone crusher.

(3.) The benefit was denied on the ground that as per condition No. 38 of the Notification, the import should have been made by the Ministry of Surface Transport or a person who has been awarded a contract or a person who has been named as a sub -contractor in the contract and the appellant is a partner in the joint venture company to whom the contract was awarded by the National Highways Authority of India and the bill of entry was filed by the appellant and not by the joint venture company.