2008 (1) TMI 676

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..... . Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The dispute in the present appeal relates to the availability of exemption Notification No. 103/87-C.E., dated 27-3-87 in respect of the goods obtained from breaking up of ship cleared by the appellant during July 87 to Nov. 87. One of the conditions of the notification is that the ship, out of which said goods .....

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..... e same is not Rs. 1400/- per LDT, which came into effect with introduction of Notification No. l63/86-Cus. In as much as the Notification No. 103/86-C.E. clearly laid down the condition that the goods covered by the said notification must have been obtained from breaking up of ship on which duty of customs has been paid @ Rs. 1400/- per LDT. The scope of the said notification cannot be diluted by .....

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