https://www.taxtmi.com/caselaws?id=82127 An exemption notification defining "ocean-going vessels" by using the word "includes" was construed expansively rather than restrictively. The inclusive Explanation covered specified craft such as tugs, dredgers and fire-floats, showing that the term was not confined to its ordinary narrow meaning. On that interpretation, a drill ship was treated as falling within the scope of the notification, so components imported for its repair qualified for customs exemption under Notification No. 211/83. The departmental challenge therefore failed and the exemption was upheld. en-us Thu, 12 Mar 1992 00:00:00 +0530 Sat, 02 Jul 2011 11:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82127 An exemption notification defining "ocean-going vessels" by using the word "includes" was construed expansively rather than restrictively. The inclusive Explanation covered specified craft such as tugs, dredgers and fire-floats, showing that the term was not confined to its ordinary narrow meaning. On that interpretation, a drill ship was treated as falling within the scope of the notification, so components imported for its repair qualified for customs exemption under Notification No. 211/83. The departmental challenge therefore failed and the exemption was upheld. Case-Laws Customs Thu, 12 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82127