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2006 (2) TMI 193 - SC - Central ExciseWhether the Tribunal correct in rejecting the appeal filed by the appellant, thus denying the benefit of exemption notification No. 64/95-C.E. dated 16-3-1995 to it? Held that:- Agree with the view taken by the Tribunal. The words of the exemption notification are clear and unambiguous. Goods other than cigarettes are exempted from duty if the same are supplied as stores for consumption on board a vessel of Indian Navy or Coastguard. The purchase order has been issued by ship builders on behalf of the Indian Navy, Government of India under the Ministry of Defence for manufacture of warship in yard. As per notification the goods supplied to the ship builders will not qualify for exemption and only the goods supplied to the Indian Navy directly will qualify for exemption. Against assessee.
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