https://www.taxtmi.com/caselaws?id=378811 Notification No. 64/95 exempts goods supplied directly as stores for consumption on board Indian Navy vessels. Navy certificates established eligibility for clearances made as certified ship stores, whereas supplies to ship builders for vessels under construction fell outside the exemption. Duty is consequently confined to the ineligible clearances, with SSI exemption and cum-duty treatment applied in recomputation. Penalty is not warranted where no supporting circumstances exist. The governing distinction is between direct ship-store supplies to operational Navy vessels and goods used in ship construction. en-us Thu, 06 Dec 2018 00:00:00 +0530 Tue, 23 Apr 2019 06:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378811 Notification No. 64/95 exempts goods supplied directly as stores for consumption on board Indian Navy vessels. Navy certificates established eligibility for clearances made as certified ship stores, whereas supplies to ship builders for vessels under construction fell outside the exemption. Duty is consequently confined to the ineligible clearances, with SSI exemption and cum-duty treatment applied in recomputation. Penalty is not warranted where no supporting circumstances exist. The governing distinction is between direct ship-store supplies to operational Navy vessels and goods used in ship construction. Case-Laws Central Excise Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378811