1997 (7) TMI 230 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the respondents in an appeal from the Revenue regarding the clearance of imported goods for the Indian Navy. The Tribunal held that the term "ships" in the notification included boats and vessels, and thus the benefit of duty exemption should be available as long as the ultimate beneficiary is the Indian Navy. The appeal from the Revenue was dismissed.