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1992 (3) TMI 220 - CEGAT, NEW DELHIExtract: .......xemption under Notification 211/83 in the light of the extensive definition of the term lsquo Ocean-going vessel rsquo for the purposes of the exemption under that notification as contained in the Explanation thereto. There is, therefore, no reason to interfere with the order passed by the Collector (Appeals) and the Appeal is accordingly rejected.
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