https://www.taxtmi.com/caselaws?id=426268 Spare parts supplied for interceptor boats used by the Coast Guard qualified for exemption under Notification No. 12/2012-Cus because the exemption entry for spare parts and consumables for repairs of ocean-going vessels expressly included warships of all kinds within that expression. The boats were found to be deployed for coastal security, equipped with arms and ammunition, and certified by the Ministry of Defence as warships. On that factual basis, the spare parts supplied for them fell within Serial No. 460, and the alternative claim under Serial No. 469A did not require examination. Denial of the exemption was therefore unsustainable. en-us Wed, 10 Aug 2022 00:00:00 +0530 Fri, 12 Aug 2022 08:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426268 Spare parts supplied for interceptor boats used by the Coast Guard qualified for exemption under Notification No. 12/2012-Cus because the exemption entry for spare parts and consumables for repairs of ocean-going vessels expressly included warships of all kinds within that expression. The boats were found to be deployed for coastal security, equipped with arms and ammunition, and certified by the Ministry of Defence as warships. On that factual basis, the spare parts supplied for them fell within Serial No. 460, and the alternative claim under Serial No. 469A did not require examination. Denial of the exemption was therefore unsustainable. Case-Laws Customs Wed, 10 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426268