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TMI Blog2015 (12) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... , whether the aforesaid diving equipments could be treated as part of Stores under Section 2(38) of the Act. The reason for saying so is that in the instant case, the barge was brought with diving equipments welded onto the barge when that arrived at Sikka port in India. The diving equipment remained welded to the barge and was only used insofar as the barge is concerned which was to be used at Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rge in India. It was brought with diving equipments. These diving equipments were welded onto the barge at Abu Dhabi (UAE) for the project work. It has come on record that this welding was necessary for diving operation to be conducted and was done in December 1998 at Abu Dhabi prior to the import of the barge with the said equipment at Sikka port in India on 27.12.1998. The respondents-assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firmed the demand made in the Show Cause Notice by passing Order-in-Original dated 22.06.2000. Aggrieved by the said order, the respondents filed appeal before the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT'), which was allowed by the CESTAT vide orders dated 23.02.2006. The CESTAT, inter alia, held that definition of 'Stores' under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary to go into the question raised, viz., whether the aforesaid diving equipments could be treated as part of Stores under Section 2(38) of the Act. The reason for saying so is that in the instant case, the barge was brought with diving equipments welded onto the barge when that arrived at Sikka port in India. The diving equipment remained welded to the barge and was only used insofar as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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