1999 (3) TMI 96 - SC - Central Excise

Summary

The Supreme Court judgment dealt with the entitlement of rebate of duty on excisable goods exported as ships stores. The court considered the meaning of "vessel bound for any foreign port" and "ocean going vessel on foreign run" in government notifications. The case involved a dispute over duty exemption for furnace oil supplied to a vessel bound for the Persian Gulf. The court dismissed the appeal, leaving the question of law open, and no costs were awarded.