https://www.taxtmi.com/caselaws?id=92186 Exemption under Notification No. 70/77-C.E. applies only to excisable goods supplied as stores for consumption on board an Indian Navy vessel. Ice Cub Making Cabinets cleared to a private buyer for onward supply did not satisfy that requirement because they were not supplied directly to the Indian Navy for use as ship stores. The definition of "stores" under the Customs Act did not cure the factual failure, so the goods were not eligible for exemption. en-us Mon, 16 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 13:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92186 Exemption under Notification No. 70/77-C.E. applies only to excisable goods supplied as stores for consumption on board an Indian Navy vessel. Ice Cub Making Cabinets cleared to a private buyer for onward supply did not satisfy that requirement because they were not supplied directly to the Indian Navy for use as ship stores. The definition of "stores" under the Customs Act did not cure the factual failure, so the goods were not eligible for exemption. Case-Laws Central Excise Mon, 16 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92186