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    <title>2006 (10) TMI 468 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat HC dismissed appeals on the classification of diving equipment as ship stores under the Customs Act, 1962. The court ruled the equipment did not meet the criteria for ship stores, finding no substantial question of law. Appeals and civil applications were dismissed.</description>
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      <description>The Gujarat HC dismissed appeals on the classification of diving equipment as ship stores under the Customs Act, 1962. The court ruled the equipment did not meet the criteria for ship stores, finding no substantial question of law. Appeals and civil applications were dismissed.</description>
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