https://www.taxtmi.com/caselaws?id=91644 Goods obtained from ship-breaking were treated as eligible for exemption under Notification No. 208/83 when they fell within the covered tariff description, including Heading 72.15 under the new tariff regime. Inputs purchased from trade under the old tariff regime were presumed to be duty paid unless clearly shown otherwise, so the exemption was available on that basis. Direct purchases from ship-breakers were allowed only on proof of duty payment, and that limited question was remanded for reconsideration. Where exemption applied, confiscation had no basis and was set aside. en-us Tue, 14 Jul 1998 00:00:00 +0530 Wed, 19 Oct 2011 18:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91644 Goods obtained from ship-breaking were treated as eligible for exemption under Notification No. 208/83 when they fell within the covered tariff description, including Heading 72.15 under the new tariff regime. Inputs purchased from trade under the old tariff regime were presumed to be duty paid unless clearly shown otherwise, so the exemption was available on that basis. Direct purchases from ship-breakers were allowed only on proof of duty payment, and that limited question was remanded for reconsideration. Where exemption applied, confiscation had no basis and was set aside. Case-Laws Central Excise Tue, 14 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91644