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    <title>2000 (9) TMI 118 - CEGAT, COURT NO. II, NEW DELHI</title>
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    <description>A merger objection did not bar the Revenue&#039;s appeal because the adjudication order covered two distinct parts, one confirmed and one dropped, each giving rise to separate appellate consequences; the appeal against the dropped portion was therefore maintainable. Valves and cocks supplied to ship builders were not covered by an exemption confined to goods supplied as stores for consumption on board an Indian Navy vessel, since the goods were not supplied to the Navy as stores. The exemption was denied, the Revenue succeeded on merits, and the order dropping the demand was set aside.</description>
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      <description>A merger objection did not bar the Revenue&#039;s appeal because the adjudication order covered two distinct parts, one confirmed and one dropped, each giving rise to separate appellate consequences; the appeal against the dropped portion was therefore maintainable. Valves and cocks supplied to ship builders were not covered by an exemption confined to goods supplied as stores for consumption on board an Indian Navy vessel, since the goods were not supplied to the Navy as stores. The exemption was denied, the Revenue succeeded on merits, and the order dropping the demand was set aside.</description>
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      <pubDate>Fri, 29 Sep 2000 00:00:00 +0530</pubDate>
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