https://www.taxtmi.com/caselaws?id=167136 For excise exemption purposes, the expression "ocean-going vessels" was treated as referring to a vessel's conception, design, and capability for ocean service, not its actual later use. Contract specifications, classification evidence, and a certificate showing unrestricted ocean service supported that the barges and vessels were built for ocean-going use. Permission for sea passage and actual movement to sea were corroborative only. Excisability had to be assessed at the stage of manufacture, so non-registration or later compliance issues under the Merchant Shipping Act, 1958 did not control the exemption. On that basis, the vessels qualified for the notification and the duty demands could not stand. en-us Mon, 16 Jul 1984 00:00:00 +0530 Sat, 06 Dec 2014 18:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167136 For excise exemption purposes, the expression "ocean-going vessels" was treated as referring to a vessel's conception, design, and capability for ocean service, not its actual later use. Contract specifications, classification evidence, and a certificate showing unrestricted ocean service supported that the barges and vessels were built for ocean-going use. Permission for sea passage and actual movement to sea were corroborative only. Excisability had to be assessed at the stage of manufacture, so non-registration or later compliance issues under the Merchant Shipping Act, 1958 did not control the exemption. On that basis, the vessels qualified for the notification and the duty demands could not stand. Case-Laws Central Excise Mon, 16 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167136