1999 (5) TMI 183

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.... Consultant, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  The Revenue filed this appeal against the order-in-appeal dated 26-4-1995 passed by the Collector of Central Excise (Appeals), New Delhi. 2. Brief facts of the case are that the respondents are engaged in the manufacture of unsaturated polyester resins falling under sub-heading 3937.91 of the Central Excise....

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.... were supplied by the respondents to one M/s. Sagar Manthan Hitaishi, New Delhi and M/s. Sagar Manthan Hitaishi used these goods in the manufacture of whalers and these whalers were supplied to the Indian Navy. He submits that the goods, in question, were not supplied to the Indian Navy as stores for consumption on board. He, therefore, prays that the appeal be allowed. 4. Ld. Counsel appe....

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.... read with sub-section (3) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) the Central Government hereby exempt the excisable goods (other than cigarettes) supplied as stores for consumption on board a vessel of the Indian Navy, from the whole of the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of the 1944) and....