Parts for repair of vessels

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..... directed to say that doubts have been raised regarding applicability of notification No.211/83- Customs dated 23rd July, 1983 to spare parts imported for repair of ocean going vessels, by a ship repair unit, in view of the decision of the CEGAT in the matter of Collector of Customs Bombay vs. Keshari Steels 1994 (71) ELT, 768, Making a distinction between "components" and "spares". 2. The i .....

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..... 11/83 cus., dated 23rd July 1983 has been used in conjunction with the terms "for repair of an ocean going vessel", thus prescribing the end use of the goods in notification itself. As such the issue in this case is different from that before CEGAT in the above cited case. As stated above in case of Not. no. 211/83 cus., the terms used are "component for repair of an ocean going vess .....

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