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TMI Blog2008 (3) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... , SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both sides duly represented by Shri Vipin Jain, learned advocate appearing for the appellant and Shri D.S. Negi, learned SDR appearing for the Revenue, we find that the issue involved in the present appeal relates to the availability of benefit of Notification No. 64/95-C.E., dated 16-3-95, Sr. No. 3 of which allows exemption to the goods, if supplied as Stores for consumption on board a vessel of the Indian Navy or Coast Guard. The said exemption is on the condition of production of a certificate from the proper officer of the Indian Navy. There is no dispute that the said certificate stand produced by the appellant. However, the benefit stand denied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mean only items, which are eaten or ingested by human beings. Coming to a further interpretation of the term "stores", we can definitely take the help of the definition given in the Customs Act to Section 2(38) as the goods are to be used in the Naval Ship. The definition of stores as per Section 2(38) had already been given above. Even articles of equipment can be considered as stores. Now the problem is that the lower authority is of the view that an item having a long life cannot be considered as an item of consumption. The word 'consumption' is the noun form of the verb 'to consume'. According to the dictionary, the word 'consume' means to use something. A consumer uses various types of goods, even goods which have very long life. That ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . These items were collectively referred to as "ship stores". This distinction was subsequently done away with and, thereafter, the facility continued to be extended by use of the expression "ship stores for consumption on board a vessel". Thus it is clear that it has all along been the intention of the Government to grant exemption from central excise duty not only to those excisable goods which are used for running or maintenance of the vessels of the Indian Navy but also to those excisable goods which are meant for consumption of the crew members. In view of this the supply of I.C. Engines without payment of duty to a ship of the Indian Navy, under the above notification was in order. 3. Apart from the above considerations, it is obser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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