https://www.taxtmi.com/caselaws?id=122952 An exemption for goods supplied as stores for consumption "on board a vessel" applies only where the vessel is already complete and in existence. Goods supplied to shipbuilders for use in a vessel still under construction do not qualify, because the phrase does not extend to components or equipment furnished before the vessel comes into existence. Chapter Note 1 of Chapter 89 does not enlarge the notification, and the definition of "stores" under the Customs Act supports this narrower reading. Earlier decisions on the same notification were followed, and the exemption was held unavailable for vessels under construction. en-us Mon, 10 Sep 2007 00:00:00 +0530 Wed, 17 Dec 2025 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122952 An exemption for goods supplied as stores for consumption "on board a vessel" applies only where the vessel is already complete and in existence. Goods supplied to shipbuilders for use in a vessel still under construction do not qualify, because the phrase does not extend to components or equipment furnished before the vessel comes into existence. Chapter Note 1 of Chapter 89 does not enlarge the notification, and the definition of "stores" under the Customs Act supports this narrower reading. Earlier decisions on the same notification were followed, and the exemption was held unavailable for vessels under construction. Case-Laws Central Excise Mon, 10 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122952