https://www.taxtmi.com/caselaws?id=74445 The expression "ocean-going vessels" was construed in its ordinary commercial and functional sense for exemption purposes under the excise notification. Vessels such as liners, trawlers and sailing vessels are designed and adapted for navigation in the open sea, whereas pontoons are flat-bottomed craft mainly used as supports for temporary bridges, lightering or ferry operations. Their occasional use in water transport was held insufficient to make them ocean-going craft. On that basis, pontoons were held not to fall within the exemption category and were not entitled to the excise exemption. en-us Mon, 29 Jun 1987 00:00:00 +0530 Wed, 08 Jun 2011 18:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74445 The expression "ocean-going vessels" was construed in its ordinary commercial and functional sense for exemption purposes under the excise notification. Vessels such as liners, trawlers and sailing vessels are designed and adapted for navigation in the open sea, whereas pontoons are flat-bottomed craft mainly used as supports for temporary bridges, lightering or ferry operations. Their occasional use in water transport was held insufficient to make them ocean-going craft. On that basis, pontoons were held not to fall within the exemption category and were not entitled to the excise exemption. Case-Laws Central Excise Mon, 29 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74445