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TMI Blog1992 (3) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... ts vide Bills of Entry No. 143/24-2-1988, 111/19-2-1988, 343/29-1-1988 and 342/29-1-1988 for repairs of their drill ship Sagar Prabhat . The goods were assessed to duty free extending the benefit under CN 211/83. Later Internal Audit Dept. (IAD) of this Custom House raised an objection that the duty free benefit under CN 211/83 applies to only ocean-going vessels and in the explanation given under CN 211/83 does not specifically include drill ship. Short collection of Rs. 47,986/-, Rs. 41,075/-, Rs. 8,36,068 and Rs. 2,99,846/- respectively were pointed out in respect of the above said Bs. E. Accordingly, Demand Notices Nos. S 9/35/88-89 Ap, S 9/36/88-89 Ap, S 9/37/88-89 Ap, and S 9/38/88-89 Ap were raised for the said amounts. 2. As the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arily intended to be such a vessel and therefore following the ratio of the Supreme Court decision in the case of Chowgule Co. Pvt. Ltd. and Another v. Union of India and Others, reported in 1987 (28) E.L.T. 39 (S.C.), the drill ship is not ocean-going vessel. Nor is such a vessel specifically included in the Explanation to the notification. He further submitted that when the term Ocean-going Vessel is unambiguous there is really no necessity to interpret its coverage with reference to the Explanation to the notification on the ground that it is an inclusive definition comprehending vessels other than those specifically listed in the Explanation. The learned Counsel for the respondents Shri Prabhakara Sastry contended that the vessel Saga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds (for processing whales, preserving fish etc.) whale catchers; research vessels; weather ships; vessels for the transportation or mooring of buoys; pilot-boats; hopper barges for the disposal of dredged material, etc; (b) war ships of all kinds including submarines; (c) tugs, dredgers, fire-floats and salvage ships." The Explanation is an inclusive definition of the term ocean-going vessel for the purpose of the notification. On the interpretation of such inclusive definition in Graies on Statute Law we find (p 213) the following : There are two forms of interpretation clause. In one, where the word defined is declared to Mean so and so, the definition is explanatory, and prima facie restrictive. In the other where the word def ..... X X X X Extracts X X X X X X X X Extracts X X X X
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