1999 (2) TMI 208

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.... Shri G.H. Doshi, Sr. Manager, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The respondent is manufacturer inter alia of life jackets. The question for consideration in this appeal is whether the life jackets manufactured by the respondents are entitled for exemption from duty contained in Notification 82/84. The notification exempts capital goods, components and raw mater....

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....are reiterated by the departmental representative. The Senior Manager of the respondents also reiterates the reasoning in the impugned order of the Commissioner (Appeals). He says that a ship cannot sail unless it is provided with life jacket. Therefore the life jacket has to be considered as components of the ship. 2. Although no evidence is produced before us to show that the Internation....