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TMI Blog2004 (12) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. None, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Revenue has filed this appeal against the order of Commissioner (Appeals) who vide the impugned order held as follows : In the instant case I find that the goods manufactured by the manufacturer M/s. Marine Electricals have been supplied to M/s. Anderson Marine Pvt. Ltd. Vasco-d-gama Goa vide all the five ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aval Vessel. Coming to Notification No. 64/95, the said Notification exempts the goods falling under Sr. No. 3 from whole of Central Excise duty which reads as under : Sr. No. Description Condition 3 All goods other than Cigarettes If supplied as stores for consumption on board a Vessel of Indian Navy or Coast Guard. Thus to qualify for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ores for consumption on board a vessel of Indian Navy and Coast guard . These are only Components for the manufacturer building of a Vessel of Indian Navy thus are not covered under the purview of Sr. No. 3 of the Notification No. 64/95 dated 16-3-95 as are not meant for on board consumption. Regarding production of the certificates from the Naval authorities of production Branch I find that Sr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by them would be exempt under the provisions of this notification items supplied for war ship production cannot be upheld. (b) The subject notification is for Ship Stores to be consumed on board a ship. The word ship stores has a special connotation signification in the Marine parlance. Such an understanding of the word in the notification, which is not defined, as to be as per the und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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