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2022 (8) TMI 507 - AT - CustomsEligibility for exemption N/N. 12/2012-Cust (Sr. No. 460 or 469A) - goods imported and supplied as a B&D spares of Interceptor Boats to Cost Guard, Government of India - exemption denied only on the ground that the interceptor boats manufactured and supplied by the appellant is not a warship - HELD THAT:- The interceptor boat supplied by the appellant is indeed a warship. Moreover, it is undisputed that they intercepted boats used by the Coast Guard Ministry of Defence Government of India is only for security of the costal border of the country and the boats are not used for any other purpose. It is also undisputed that the said interceptor boat are equipped with arms and ammunition, therefore, it is absolutely without any doubt that the interceptor boat is a warship. From the N/N. 12/2012-Cust (Sr. No. 460 or 469A), it can be seen that the spare parts supplied for warship is clearly exempted under Notification 12/2012-Cust. Accordingly, we have no hesitation to hold that the appellant are clearly eligible for exemption Notification No. 12/2012-Cus (Sr. No. 460). In this position, we do not find it necessary to examine the eligibility of the exemption Notification No. 12/2012-Cust (Sr. No. 469A).
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