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1996 (10) TMI 99 - SCH - Central ExciseExtract: .......lity of excise duty arose, they clearly were ocean-going vessels . Apart from this, they did thereafter traverse the open sea. That, though so built, they are used in inland waters is of no consequence. They must be held to be entitled to the exemption conferred by the notifications. 5. The appeals are dismissed. There will be no order as to costs.
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