https://www.taxtmi.com/caselaws?id=98150 A ship imported into India for breaking up remained liable to additional customs duty because Notification No. 74/93-Cus. granted only concessional basic customs duty for vessels under Heading 89.08 and did not exempt additional duty. The alternative claim under Notification No. 167/86-C.E. also failed because that exemption applied only to goods manufactured without the aid of power, and the breaking and cutting operations used power. The exemption claim was rejected. en-us Wed, 08 Mar 2000 00:00:00 +0530 Thu, 19 Jan 2012 13:22:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98150 A ship imported into India for breaking up remained liable to additional customs duty because Notification No. 74/93-Cus. granted only concessional basic customs duty for vessels under Heading 89.08 and did not exempt additional duty. The alternative claim under Notification No. 167/86-C.E. also failed because that exemption applied only to goods manufactured without the aid of power, and the breaking and cutting operations used power. The exemption claim was rejected. Case-Laws Customs Wed, 08 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98150