2010 (9) TMI 460

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..... - The conditions specified to qualify for the exemption as per Sl. No. 351 is, inter alia, that the vessel is an ocean going vessel. “Ocean going vessesl” is defined to include “scientific research vessel - prima facie, the impugned imports satisfied the conditions of the Notification No. 21/2002 to qualify for the exemption sought to be denied to the appellants - Decided in the favour of the ass .....

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..... ustoms Act, 1962. 2. We have heard the learned Counsel for the appellant and the learned SDR for the Revenue. 3. We have perused the case records and considered the rival submissions. The demand arises on account of the Commissioner denying the benefit of exemption from Customs duty in terms of Notification No. 21/2002 dated 1-3-2002, more specifically, Sl. No. 351 of the list attached to the .....

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..... irs were undertaken by a repairing unit registered with the Director-General of Shipping, Government of India. We find that prima facie, the impugned imports satisfied the conditions of the Notification No. 21/2002 to qualify for the exemption sought to be denied to the appellants. In the circumstances, we order that there shall be complete waiver of the dues adjudicated against the appellants and .....

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