Per P.G. Chacko : The appellants filed Bill of Entry (for home consumption) No. 369413 dated 28.12.2001 through CHA for clearance of imported goods from Germany declared as HOT MIX PLANT BATCH TYPE WITH ELECTRONIC CONTROLS AND BAG TYPE FILTER ARRANGEMENT 160 TONS PER HOUR CAPACITY valued at DM 5,50,000/-. Clearance was sought under Customs Tariff Heading 8474.80 at 'nil' rate under Notification No. 17/2001-Cus. dated 1.3.2001. The Notification vide Serial No. 217 thereof granted full exemption from basic customs duty and additional customs duty, to goods of Chapter 84 specified in List-11, required for construction of roads. The first among the 21 items specified in List-11 under the Notification was "Hot mix plant batch type with electronic controls and bag type filter arrangements, more than 120 Tons per hour capacity." The exemption, allowed to the goods specified in the list, was subject to Condition No. 38 stipulated in the Notification. This condition reads:

If-

(a) the goods are imported by-