1991 (3) TMI 294

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..... . [Order per : P. C. Jain, Member (T) ]. The question involved in this appeal is whether the vessels/ships manufactured by the respondents herein are covered by the expression Ocean Going Vessels falling under Tariff Item 68 which are exempted under Notification No. 102/80, dated 19-6-1980 amending the Notification No. 55/75, dated 1-3-1975. Subsequently another Notification No. 104/82 .....

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..... s" exempted under the said notifications. He, however, submits that in a subsequent judgment of Supreme Court in the case of Chowgule Co. Pvt. Ltd. Another v. U.O.I. Others [1987 (28) E.L.T. 39 (S.C.)], a question came up as to what is meant by the expression Ocean Going Vessels and he has submitted that the Supreme Court came to the conclusion that the vessels primarily meant for use in i .....

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..... Supreme Court by the department. Decision of the Supreme Court is, however, awaited. 3. Shri Rohan Shah, learned advocate for the respondents, contends that the judgment of the Tribunal which is directly on the point regarding the exemption notification under consideration, is applicable in the present cases. The earlier judgment of the Tribunal was also in the matters relating to the responden .....

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