https://www.taxtmi.com/caselaws?id=44390 Excise duty liability arises at the stage of manufacture, so the relevant question was whether the vessels were ocean-going vessels when duty became chargeable. The vessels were built and equipped for sea travel, and contractual terms, voyage permissions, and shipping law supported that character at the time of manufacture. Their later use as barges in inland waters did not change their original classification or defeat the exemption. The vessels were therefore entitled to exemption from excise duty as ocean-going vessels, and the revenue challenge failed. en-us Tue, 29 Oct 1996 00:00:00 +0530 Thu, 04 Jun 2026 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44390 Excise duty liability arises at the stage of manufacture, so the relevant question was whether the vessels were ocean-going vessels when duty became chargeable. The vessels were built and equipped for sea travel, and contractual terms, voyage permissions, and shipping law supported that character at the time of manufacture. Their later use as barges in inland waters did not change their original classification or defeat the exemption. The vessels were therefore entitled to exemption from excise duty as ocean-going vessels, and the revenue challenge failed. Case-Laws Central Excise Tue, 29 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44390