https://www.taxtmi.com/caselaws?id=86875 An exemption notification referring to ships was interpreted broadly to include boats and whalers used for construction for the Indian Navy, because the statutory meaning of vessel is inclusive and covers ships, boats and other descriptions used in navigation. The notification could not be read narrowly to exclude boats where the end use was for Navy vessels. On that basis, goods required for construction of or fitment to Navy vessels were treated as eligible for exemption, and the revenue's challenge failed. en-us Thu, 03 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 11:04:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86875 An exemption notification referring to ships was interpreted broadly to include boats and whalers used for construction for the Indian Navy, because the statutory meaning of vessel is inclusive and covers ships, boats and other descriptions used in navigation. The notification could not be read narrowly to exclude boats where the end use was for Navy vessels. On that basis, goods required for construction of or fitment to Navy vessels were treated as eligible for exemption, and the revenue's challenge failed. Case-Laws Central Excise Thu, 03 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86875