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1995 (9) TMI 137 - AT - CustomsExtract: .......ocean going ship. The Tribunal rsquo s judgments rendered in Dredging Corpn. is also noted by us which grants exemption to a similar vessel, which is a sea-going vessel. In view of our above finding, we hold that the appellants are entitled to benefit of the notification in question. Therefore, impugned order is set-aside and the appeal is allowed.
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