https://www.taxtmi.com/caselaws?id=72554 The Tribunal dismissed the appeal, ruling that the customs duty exemption under Notification No. 163/65-Cus. applied solely to ocean-going vessels manufactured in a warehouse under Section 65 of the Customs Act, excluding imported parts or accessories. Goods imported by post parcel could not be warehoused under Sections 82 to 84 of the Act, unlike goods imported by ship. The appellants' claim for duty exemption on items sent separately via post parcel was rejected, affirming that the exemption did not extend to such goods. en-us Thu, 14 Aug 1986 00:00:00 +0530 Fri, 20 May 2011 13:51:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72554 The Tribunal dismissed the appeal, ruling that the customs duty exemption under Notification No. 163/65-Cus. applied solely to ocean-going vessels manufactured in a warehouse under Section 65 of the Customs Act, excluding imported parts or accessories. Goods imported by post parcel could not be warehoused under Sections 82 to 84 of the Act, unlike goods imported by ship. The appellants' claim for duty exemption on items sent separately via post parcel was rejected, affirming that the exemption did not extend to such goods. Case-Laws Customs Thu, 14 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72554