https://www.taxtmi.com/caselaws?id=98437 The Tribunal held that a ship brought for breaking is subject to payment of additional duty equal to customs duty under Section 3(1) of the Customs Tariff Act, 1975. It determined that even though the ship may not be manufactured in India, it is capable of being manufactured in India and thus liable for the additional duty. The Tribunal rejected arguments against the levy of additional duty, citing precedents and clarifying that the ship is considered an outcome of a manufacturing process. The appellant's reliance on exemptions and previous court decisions was dismissed, leading to the dismissal of the appeal. en-us Tue, 13 Feb 2001 00:00:00 +0530 Fri, 20 Jan 2012 16:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98437 The Tribunal held that a ship brought for breaking is subject to payment of additional duty equal to customs duty under Section 3(1) of the Customs Tariff Act, 1975. It determined that even though the ship may not be manufactured in India, it is capable of being manufactured in India and thus liable for the additional duty. The Tribunal rejected arguments against the levy of additional duty, citing precedents and clarifying that the ship is considered an outcome of a manufacturing process. The appellant's reliance on exemptions and previous court decisions was dismissed, leading to the dismissal of the appeal. Case-Laws Central Excise Tue, 13 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98437