https://www.taxtmi.com/caselaws?id=45484 The dispute concerned whether the expressions "vessel bound for any foreign port" and "ocean going vessel on foreign run" in exemption notifications covered excisable goods exported as ship's stores for duty rebate or exemption. The Supreme Court did not decide the construction issue on the merits, noting that the underlying controversy had become largely academic in the changed factual matrix, including change in ownership. The appeal was dismissed, the substantive question of law was left open, and no order as to costs was made. en-us Wed, 24 Mar 1999 00:00:00 +0530 Mon, 12 Jul 2010 10:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45484 The dispute concerned whether the expressions "vessel bound for any foreign port" and "ocean going vessel on foreign run" in exemption notifications covered excisable goods exported as ship's stores for duty rebate or exemption. The Supreme Court did not decide the construction issue on the merits, noting that the underlying controversy had become largely academic in the changed factual matrix, including change in ownership. The appeal was dismissed, the substantive question of law was left open, and no order as to costs was made. Case-Laws Central Excise Wed, 24 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45484