2002 (8) TMI 372

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....Nambiar, Advocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. - This is an appeal filed by the Revenue with reference to Order-in-Original No. 1043/91, dated 12-12-91 passed by the Commissioner of Central Excise and Customs, Cochin. The Order passed by the Commissioner was reviewed by the Board on 21-10-92 directing the Commissioner to file an appeal before the Tr....

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....impugned order. Ocean-going vessels are manufactured by M/s. Hindustan Shipyards Ltd., at their private bonded shipyard at Gandhigram, Vishakapatnam, accordingly they are the importers and they have availed exemption in terms of Notification No. 118/59. There is a clear finding by the Collector that according to the Notification 118/59 ocean-going vessels manufactured by Hindustan Shipyards Ltd., ....

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....ly held that ships were imported in the year 1968 and merely because the ships thereafter left the territorial waters of India, the ships being ocean-going vessels, cannot lead to the conclusion that the ships were exported. Further he said that the ratio of the decision of the Bombay High Court referred to above is clearly applicable to the facts of this case and the said decision has not been ov....