https://www.taxtmi.com/caselaws?id=41901 An exemption for ocean-going vessels was qualified by a proviso making the vessel chargeable to customs duty if it was later broken up, so the exemption was not permanent and ceased to operate on breaking up. For duty computation under that proviso, the relevant rate was the rate applicable on the vessel's original date of importation, not a later date linked to filing or noting customs papers. The excess duty collected on a later-rate basis was therefore liable to refund. en-us Fri, 27 Aug 1982 00:00:00 +0530 Wed, 09 Feb 2011 09:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41901 An exemption for ocean-going vessels was qualified by a proviso making the vessel chargeable to customs duty if it was later broken up, so the exemption was not permanent and ceased to operate on breaking up. For duty computation under that proviso, the relevant rate was the rate applicable on the vessel's original date of importation, not a later date linked to filing or noting customs papers. The excess duty collected on a later-rate basis was therefore liable to refund. Case-Laws Customs Fri, 27 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41901