2001 (5) TMI 233 - AT - Customs

Summary

The appeal was about denial of exemption under Notification No. 262/58-Cus., dated 11-10-1958 on imported spares along with a vessel. The Tribunal ruled that the exemption was limited to "ocean going vessels" and did not cover spares. The appeal was rejected, upholding the Collector of Customs' decision.