Ocean Going Vessels exemption covers barges under excise notifications, with prior decision and distinction from later Supreme Court ruling.

Barges manufactured by the assessee were treated as covered by the expression "Ocean Going Vessels" for purposes of the excise exemption under Notification No. 102/80, which amended Notification No. 55/75, and the continuing exemption under Notification No. 104/82. The Tribunal relied on its earlier decision in the assessee's own case, which had already accepted barges within that expression, and distinguished a later Supreme Court decision as dealing with a different controversy and not the wording used in these notifications. On that basis, the exemption was upheld and the appeal rejected.

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Issues: Whether barges manufactured by the assessee were covered by the expression "Ocean Going Vessels" and therefore exempt from excise duty under the relevant exemption notifications.

Analysis: The dispute turned on the scope of the exemption granted to "Ocean Going Vessels" under Notification No. 102/80, which amended Notification No. 55/75, and later Notification No. 104/82, which continued the same exemption. The Tribunal noted that an earlier decision in the assessee's own case had already treated such barges as falling within that expression. The later Supreme Court decision relied upon by the department was held to be on a different controversy and not concerned with the phrase "Ocean Going Vessels" as used in these notifications.

Conclusion: The barges were held to be covered by the exemption as "Ocean Going Vessels", and the appeal was rejected.

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