TMI Blog2012 (8) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... otification 64/95 - Held that:- It is found that respondents filed classification declaration before clearance of the goods. Also, necessary monthly returns alongwith invoices showing clearance of goods to M/s. Goa Shipyards Ltd. by claiming the benefit of Notification. In addition to this, also produced certificate from the competent authority that the goods in question are for use on board of na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yard Ltd. by availing the benefit of Notification 64/95 dated 16.3.1995. The Notification provides exemption from whole of duty to all the goods other than cigarettes if supplied as stores for consumption on board a vessel of the Indian Navy/Indian Coast Guard. A show -cause notice was issued on 27.8.2001 for the period 30.8.1996 to 30.12.2000 demanding duty by invoking the extended period of limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Shipyards Ltd. by availing the benefit of the Notification. The Respondents also produced certificate from the competent authority to the effect that the goods in question cleared to M/s. Goa Shipyards Ltd. are for use on board of naval ship. Therefore, the allegation of suppression with intent to evade payment of duty is not sustainable. Respondents also submitted that as the Respondents were c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Notification 64/95 before clearance of the goods. The respondents also filed necessary monthly returns alongwith invoices showing clearance of goods to M/s. Goa Shipyards Ltd. by claiming the benefit of Notification. In addition to this, the respondents also produced certificate from the competent authority that the goods in question are for use on board of naval ship. In these circumstances, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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