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1984 (7) TMI 388 - AT - Central ExciseExtract: .......pping Act. Besides, the character of a vessel can be determined on the basis of its capability and use. According to the criteria, the vessel in question has to be considered as “ocean-going” for the purposes of Notification 55/75, dated 1-3-75 as amended. The impugned orders are accordingly set aside “and the appeals are allowed.
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