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2011 (7) TMI 943

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..... ign and production and other activities as a support to ship building - Held that: the respondents are carrying out advanced research and development projects in the Maritime Transportation Sector, mainly to carryout research related to ship design and production which is not under challenge - Appeal is dismissed - ST/114/2006 - 468/2011 - Dated:- 19-7-2011 - S/Shri S.S. Kang, M. Veeraiyan, JJ. .....

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..... ging this finding. 3. We find that the Commissioner (Appeals) in the impugned order held that the respondents are carrying out advanced research and development projects in the Maritime Transportation Sector, mainly to carryout research, related to ship design and production and other activities as a support to ship building. This finding is in respect of the activities undertaken by the respond .....

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