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The said judgment was later followed by the Bombay Bench of this Tribunal in the case of Ideal Road Builders Pvt. Ltd. Vs. CC, Mumbai [201(12) TMI 1314 - CESTAT MUMBAI].

C/20834, 20835, 20882/2019

15. As far as compliance of clause (b) of the Condition No.9 of the said Notification is concerned, we find that after completion of the project by installation of TMS on the respective National Highways 9 & 13, the same were transferred by the appellant-1 to appellant-2 as condition of the contract between them. To read the said clause (b) of the Condition No.9 of the Notification No.12/2012-Cus. as alleged by the Revenue, that the contractor shall not sell or otherwise dispose of the goods, in any manner, for a period of 5(five) years from the date of their importation, without the permission of the Department, in our view, is misreading of the said expression. Once the project has been completed, it is not necessary for the contractor or sub- contractor to wait to hand over the project for the remaining period; also, it is wrong to construe that it cannot transfer the project to NHAI or the contractors by the sub-contractor as the case may be, even after completion of the said projects. Therefore, the Commissioner's finding that the appellant-1 has not complied with the said Condition No.9(b) also cannot be sustained. We find that in interpreting Explanation 2 of Notification No.108/95-CE dated 28.08.1995 involving more or less relating to withdrawal of the goods on completion of the projects, this Tribunal following the principle laid down by the Hon'ble Madras High Court and also later affirmed by the Hon'ble Supreme Court, observed in the case of Schwing Shetter (I) Pvt. Ltd. Vs. CCE&ST, LTU, Chennai [2018(34) ELT (Tri. Chennai) as follows:-

16. In the result, it can be safely inferred that the appellant-1 are eligible to the benefit of Sl.No.368 of the exemption Notification No.12/2012-Cus. dated 17.03.2012 as they complied C/20834, 20835, 20882/2019 with all the conditions of the said Notification. Since the appellants are eligible to the benefit of the said Notification, the other issues like confiscation of goods seized and imposition of penalties deserve to be set aside; accordingly, set aside. Consequently, the impugned order is set aside and the appeals are allowed with consequential relief, if any, as per law.