https://www.taxtmi.com/caselaws?id=50065 An exemption for ships stores was interpreted broadly as covering goods consumed or utilised on board an existing vessel, but not goods supplied for use in ships under construction. Paints used on operating naval ships qualified for the exemption, while paints for vessels under construction did not, so the duty demand survived only to that extent. Penalty was found unwarranted because the clearance was made on naval certification and the dispute arose from a later legal distinction on the scope of the notification; the penalty was deleted. en-us Fri, 11 Aug 2000 00:00:00 +0530 Thu, 19 Aug 2010 15:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50065 An exemption for ships stores was interpreted broadly as covering goods consumed or utilised on board an existing vessel, but not goods supplied for use in ships under construction. Paints used on operating naval ships qualified for the exemption, while paints for vessels under construction did not, so the duty demand survived only to that extent. Penalty was found unwarranted because the clearance was made on naval certification and the dispute arose from a later legal distinction on the scope of the notification; the penalty was deleted. Case-Laws Central Excise Fri, 11 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50065