https://www.taxtmi.com/caselaws?id=90429 The appeal was allowed, and the appellants were granted the benefit of Notification 62/90-C.E. for the scrap obtained from breaking up the ship. The date of import was deemed to be the date of presentation of the bill of entry for breaking up, following the Supreme Court's judgment in Union of India v. Jalyan Udyog. en-us Wed, 05 Nov 1997 00:00:00 +0530 Fri, 07 Oct 2011 13:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90429 The appeal was allowed, and the appellants were granted the benefit of Notification 62/90-C.E. for the scrap obtained from breaking up the ship. The date of import was deemed to be the date of presentation of the bill of entry for breaking up, following the Supreme Court's judgment in Union of India v. Jalyan Udyog. Case-Laws Central Excise Wed, 05 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90429