Parts for repair of vessels

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..... otification 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 issue has been examined. It is observed that in the case under reference, the i .....

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..... 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 vessel", by a ship repair unit. It is, therefore, clarified that notification will cover all .....

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