1996 (10) TMI 99

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..... ard counsel. We are of the view that the judgment cannot be assailed. 2. The judgment deals with various notifications which grant exemption from excise duty to "ocean-going vessels". The Tribunal came to the conclusion that the vessels concerned in the appeal were ocean-going vessels. It did so upon the basis of the stipulations in the contracts for their manufacture, the permission given to th .....

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