1997 (7) TMI 230

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....cates, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  A consignment of Woven Rowing was imported by the respondents for which clearance was sought in terms of S.No. 3 of Notification No. 150/94-Cus., dated 13-7-1994, vide which the goods required for construction of or fitment to ships of Indian Navy were permitted to be cleared without payment of duty. The Asstt. Colle....

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.... 2. Shri P.K. Jain, ld. DR reiterated and amplified the observations made by the Asstt. Collector in his order. 3. Shri N. Singh, Advocate appearing for the respondents claimed that subsequent to the impugned orders also the benefit under this Notification was being extended to similar goods under the same notification. 4. We have carefully considered the rival claims and hav....

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....lers". The term "whaler" is not included either in the tariff or in the notification. Therefore there is nothing to show that the whalers are not "Ships". We observe that the word given in the Chapter is `Vessels' of which the definition given in Section 3(63) of the General Clauses Act is an inclusive one. It says that "Vessel shall include any ship or boat or any other description of vessel used....