2010 (9) TMI 460

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....Appellant. Shri K.S. Chandrashekar, JDR, for the Respondent. [Order per : P. Karthikeyan, Member (T), (Oral)]. - The appellant M/s. Centre for Marine Living Resources and Ecology (CMLRE in short) is a Central PSU and has obtained clearance from the Committee on Disputes to pursue the captioned appeal. CMLRE, under the Ministry of Earth Sciences, are required to make pre-deposit of an amou....

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....description :- "Capital goods and spares thereof, raw materials, parts, material handling equipment and consumables, for repairs of ocean-going vessels by a ship repair unit registered with the Director General of Shipping, Government of India." 4. From the impugned order, we find that the goods involved have been consumed in repairing the vessel Sagar Sampada. The conditions specified ....