2004 (12) TMI 488

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....nt. None, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Revenue has filed this appeal against the order of Commissioner (Appeals) who vide the impugned order held as follows : "In the instant case I find that the goods manufactured by the manufacturer M/s. Marine Electricals have been supplied to M/s. Anderson Marine Pvt. Ltd. Vasco-d-gama Goa vide all the five inv....

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....l Vessel. Coming to Notification No. 64/95, the said Notification exempts the goods falling under Sr. No. 3 from whole of Central Excise duty which reads as under : Sr. No. Description Condition 3 All goods other than Cigarettes If supplied as stores for consumption on board a Vessel of Indian Navy or Coast Guard. Thus to qualify for the exemption of Central Excise duty the....

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....sel of Indian Navy and Coast guard". These are only Components for the manufacturer building of a Vessel of Indian Navy thus are not covered under the purview of Sr. No. 3 of the Notification No. 64/95 dated 16-3-95 as are not meant for on board consumption. Regarding production of the certificates from the Naval authorities of production Branch I find that Sr. No. 3 of the Notification does no....

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....em would be exempt under the provisions of this notification items supplied for war ship production cannot be upheld. (b)     The subject notification is for 'Ship Stores' to be consumed on board a ship. The word 'ship stores' has a special connotation signification in the Marine parlance. Such an understanding of the word in the notification, which is not defined, as to be ....