https://www.taxtmi.com/caselaws?id=378811 Notification No. 64/95 exempts goods supplied as stores for consumption on board Indian Navy vessels, and the exemption applies where Navy certificates support direct supply to the vessels. Goods supplied to shipbuilders for vessels under construction do not qualify, so the exemption is unavailable for those clearances. Where exempt and ineligible clearances are mixed, duty must be confined to the ineligible portion and recomputed after allowing SSI exemption and cum-duty treatment. No penalty is warranted on the stated facts. The article concludes that the exemption is limited to certified ship-store supplies for the Navy, with the remaining demand restricted and remanded for recomputation. 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 as stores for consumption on board Indian Navy vessels, and the exemption applies where Navy certificates support direct supply to the vessels. Goods supplied to shipbuilders for vessels under construction do not qualify, so the exemption is unavailable for those clearances. Where exempt and ineligible clearances are mixed, duty must be confined to the ineligible portion and recomputed after allowing SSI exemption and cum-duty treatment. No penalty is warranted on the stated facts. The article concludes that the exemption is limited to certified ship-store supplies for the Navy, with the remaining demand restricted and remanded for recomputation. Case-Laws Central Excise Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378811