TMI Blog1999 (5) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.S. Kang, Member (J)]. The Revenue filed this appeal against the order-in-appeal dated 26-4-1995 passed by the Collector of Central Excise (Appeals), New Delhi. 2. Brief facts of the case are that the respondents are engaged in the manufacture of unsaturated polyester resins falling under sub-heading 3937.91 of the Central Excise Tariff Act, 1985. The respondents claimed exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Manthan Hitaishi, New Delhi and M/s. Sagar Manthan Hitaishi used these goods in the manufacture of whalers and these whalers were supplied to the Indian Navy. He submits that the goods, in question, were not supplied to the Indian Navy as stores for consumption on board. He, therefore, prays that the appeal be allowed. 4. Ld. Counsel appearing on behalf of the respondents, submits that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se (Goods of Special Importance) Act, 1957 (58 of 1957) the Central Government hereby exempt the excisable goods (other than cigarettes) supplied as stores for consumption on board a vessel of the Indian Navy, from the whole of the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of the 1944) and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also all the excisable goods, which are meant for consumption of the crew members. We find that this clarifiation is not helpful to the respondents in the present case. 8. As the excisable goods are supplied by the respondents not as stores for consumption on board a vessel of the Indian Navy, therefore, we hold that the benefit of Notification No. 70/77 is not admissible to the goods, in questi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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