TaxTMI 
TaxTMI 
2004 (12) TMI 488
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....der 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 invoices referred in the SCN. Along with their....
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...., 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 same should be "stores" for consumption "on board" a Vesse....
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....s 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 not stipulates for the same. Further, the Certificates also becom....
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....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 as per the understanding of the people and the parlance of the person....