2012 (4) TMI 574

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eneral Exemption No. 24 of the N/N. 64/95-CE, dated March 16, 1995, wherein, at Sr. No. 3, it is specifically pointed out that all goods other than cigarettes if supplied as stores for consumption on board a vessel of the Indian Navy or Coast Guard, are exempted - appeal dismissed - decided against Revenue. - Tax Appeal No. 435 of 2008 - - - Dated:- 18-4-2012 - Mr. Bhaskar Bhattacharya and Mr. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... materials on record, we find that the Tribunal relied upon the decision of the Bengalaru Tribunal in the case of M/s. BPCL v. CCE, Mangalore, reported in 2007 [78] RLT 414, wherein, it was laid down that benefit of notification cannot be denied in respect of warehoused goods, on withdrawal of warehousing facility, when the goods are otherwise exempted. It appears that the Karnataka High Court .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X