Breaking up of ships, boats etc. [Chapter 72]

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..... tification No. 32/92-C.E. Dated 1-3-1992 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being sat .....

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..... ds and materials have been obtained from breaking up of ships, boats and other floating structures imported on or after the 1st day of March, 1992, on which the duty of customs leviable thereon under .....

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