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TMI Blog2006 (8) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri C. Lama, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The above appeal arises out of the order of the Commissioner of Customs Central Excise, Rajkot, confirming customs duty demand of Rs. 75,03,406/- under Section 28 read with Section 72 together with interest @ 24% p.a. under Section 28AA of the Customs Act by denying the benefit of duty free clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules framed under Capital Goods Manufacture and Other Operations in the Warehouse Regulations 1966. They had been granted central excise registration under Rule 174 of the Central Excise Rules for manufacture of ocean going vessel falling under Chapter 89 of the Schedule to the Central Excise Tariff Act, 1985. They filed two ex-bond bills of entry for clearance for home consumption for hull of m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice dated 22-6-2001 was issued seeking to disallow duty free clearance and seeking to recover duty on the goods covered by the two bills of entry above mentioned. The demand was confirmed by the Commissioner. Hence this appeal. 3. We have heard both sides. 4. We find that the permission under Section 65 was for the manufacture/assembly/fittings of parts mentioned in schedule A to the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, we cannot hold, as the Revenue has, that the permission sought by the appellants was only for manufacture of ocean going vessel. Even otherwise, Hull is also a vessel as it is classifiable under Customs Tariff Heading 89.06 which covers Other vessels, including warships, lifeboats other than rowing boats. In the case of Menor Floatel Ltd. v. CC - 1999 (111) E.L.T. 933 the Tribunal has he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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