https://www.taxtmi.com/caselaws?id=84456 An imported vessel qualified as an ocean-going vessel for exemption under Notification No. 262/58-Cus. because its nature, design, certification, and capability at the time of importation showed it was a sea-going ship. The exemption applied to ocean-going vessels other than vessels imported for breaking up, and no separate end-use restriction was imposed merely because the vessel was also used for uptopping or transhipping. The tribunal found that the lower authority had failed to consider the documentary and technical evidence and had relied on an inapposite Supreme Court decision involving a different vessel. The demand was therefore unsustainable and the exemption remained available. en-us Thu, 21 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 11:02:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84456 An imported vessel qualified as an ocean-going vessel for exemption under Notification No. 262/58-Cus. because its nature, design, certification, and capability at the time of importation showed it was a sea-going ship. The exemption applied to ocean-going vessels other than vessels imported for breaking up, and no separate end-use restriction was imposed merely because the vessel was also used for uptopping or transhipping. The tribunal found that the lower authority had failed to consider the documentary and technical evidence and had relied on an inapposite Supreme Court decision involving a different vessel. The demand was therefore unsustainable and the exemption remained available. Case-Laws Customs Thu, 21 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84456