1991 (3) TMI 294

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....Shah, Advocate for the Respondents. [Order per : P. C. Jain, Member (T) ]. - The question involved in this appeal is whether the vessels/ships manufactured by the respondents herein are covered by the expression "Ocean Going Vessels" falling under Tariff Item 68 which are exempted under Notification No. 102/80, dated 19-6-1980 amending the Notification No. 55/75, dated 1-3-1975. Subsequently....

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....actured by them as "Ocean Going Vessels" exempted under the said notifications. He, however, submits that in a subsequent judgment of Supreme Court in the case of Chowgule & Co. Pvt. Ltd. & Another v. U.O.I. & Others [1987 (28) E.L.T. 39 (S.C.)], a question came up as to what is meant by the expression "Ocean Going Vessels" and he has submitted that the Supreme Court came to the conclusion that th....

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.... Tribunal and appeals have been filed in the Supreme Court by the department. Decision of the Supreme Court is, however, awaited. 3. Shri Rohan Shah, learned advocate for the respondents, contends that the judgment of the Tribunal which is directly on the point regarding the exemption notification under consideration, is applicable in the present cases. The earlier judgment of the Tribunal....