1997 (7) TMI 230

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..... . A consignment of Woven Rowing was imported by the respondents for which clearance was sought in terms of S.No. 3 of Notification No. 150/94-Cus., dated 13-7-1994, vide which the goods required for construction of or fitment to ships of Indian Navy were permitted to be cleared without payment of duty. The Asstt. Collector denied the benefit of this Notification on the observation that the c .....

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..... by the Asstt. Collector in his order. 3. Shri N. Singh, Advocate appearing for the respondents claimed that subsequent to the impugned orders also the benefit under this Notification was being extended to similar goods under the same notification. 4. We have carefully considered the rival claims and have also seen the coverage of the tariff under Chapter 89. 5. Chapter 89 is titled as Ships .....

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..... ere is nothing to show that the whalers are not Ships . We observe that the word given in the Chapter is `Vessels of which the definition given in Section 3(63) of the General Clauses Act is an inclusive one. It says that Vessel shall include any ship or boat or any other description of vessel used in navigation. 6. On perusal of the material placed before us, we do not find any propriety in .....

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