M/S Ivrcl. Infrastructure & Projects ... vs Commnr. Of Customs, Chennai

The Supreme Court held that the exemption under Section 25(1) of the Customs Act, specifically serial No. 217, applies only when the imported goods are complete and necessary for the construction of roads, as defined in the notification. The Court found that the items imported by the appellant were parts of a hot mix plant and not the complete plant itself, thus disqualifying them from the exemption. The appeal was dismissed, affirming the Customs Authorities' decision to impose duties on the imported items.