https://www.taxtmi.com/caselaws?id=92864 Barges manufactured by the assessee were treated as covered by the expression "Ocean Going Vessels" for purposes of the excise exemption under Notification No. 102/80, which amended Notification No. 55/75, and the continuing exemption under Notification No. 104/82. The Tribunal relied on its earlier decision in the assessee's own case, which had already accepted barges within that expression, and distinguished a later Supreme Court decision as dealing with a different controversy and not the wording used in these notifications. On that basis, the exemption was upheld and the appeal rejected. en-us Wed, 27 Mar 1991 00:00:00 +0530 Sat, 05 Nov 2011 16:05:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92864 Barges manufactured by the assessee were treated as covered by the expression "Ocean Going Vessels" for purposes of the excise exemption under Notification No. 102/80, which amended Notification No. 55/75, and the continuing exemption under Notification No. 104/82. The Tribunal relied on its earlier decision in the assessee's own case, which had already accepted barges within that expression, and distinguished a later Supreme Court decision as dealing with a different controversy and not the wording used in these notifications. On that basis, the exemption was upheld and the appeal rejected. Case-Laws Central Excise Wed, 27 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92864