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TMI Blog2017 (10) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... be investing huge public money for purchase of boat for pleasure without being used for the purpose of patrolling. There was breach of law for not informing the excise authorities as to the manufacture carried out in ware-house and also there was breach of law made by appellant without filing ex-bond of bill of entry. Maharashtra Police having clarified that the boats were meant for the purpose of security and patrolling, no penalty is imposable on the appellant in the fitness of the circumstances of the case since warship was exempt from duty. Appeal allowed - decided in favor of appellant. - C/149 & 150/07 - A/90216-90217/17/CB - Dated:- 14-9-2017 - Shri D.N. Panda, Judicial Member And Shri C.J. Mathew, Technical Member Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... category may be distinguished from merchant ships by their greater speed and manoeuvrability, by the size of the crew, by bigger fuel tanks and by special magazines for the transport and use of ammunition at sea. (b) Certain specially fitted ships which do not carry weapons or armou-plating but yet are recognisable as wholly or mainly for use in warfare, such as landing craft or certain fleet auxiliaries (for transporting ammunition or mines, etc.), troop-ships. (c) Submarines. (2) Ships having certain characteristics of warships but which are used by public authorities (e.g. by Customs and Police). (3) Lifeboats for placing on board ships, as well as those which are intended to b placed at certain points around the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nflatable 5. Submission of learned D.R. is that as none of the condition of Heading 89.06 is satisfied, appellant should not get any exemption. 6. Heard both sides and perused the records. 7. It is an admitted fact that the appellant did not file ex-bond bill of entry but cleared the finished goods manufactured out of imported components and supplied two Boats to the Maharashtra Police. There is no dispute that the raw materials were sent to the ware house of the appellant under in-bond bill of entry for use in manufacture. Revenue's plea that manufacture carried out by appellant should have been informed to Excise authority is negated by appellant contending that registration formality under excise law was not re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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