https://www.taxtmi.com/caselaws?id=152405 Zinc ingots supplied to the Indian Navy for manufacture of sacrificial anodes were treated as ship stores eligible for exemption under Notification No. 64/95-C.E. The inclusive meaning of "stores" under Section 2(38) of the Customs Act was applied to goods meant for use in a vessel, and Navy certification was accepted as evidence that the ingots were exclusively for use on board. The fact that the ingots required further manufacture before final use did not defeat the exemption, because the notification condition was regarded as satisfied when the supply was for consumption on board vessels. en-us Mon, 11 May 2009 00:00:00 +0530 Tue, 02 Jul 2013 18:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152405 Zinc ingots supplied to the Indian Navy for manufacture of sacrificial anodes were treated as ship stores eligible for exemption under Notification No. 64/95-C.E. The inclusive meaning of "stores" under Section 2(38) of the Customs Act was applied to goods meant for use in a vessel, and Navy certification was accepted as evidence that the ingots were exclusively for use on board. The fact that the ingots required further manufacture before final use did not defeat the exemption, because the notification condition was regarded as satisfied when the supply was for consumption on board vessels. Case-Laws Central Excise Mon, 11 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152405