2008 (1) TMI 46

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....e in the present appeal relates to the availability of exemption Notification No.103/87-CE, dt.27.3.87 in respect of the goods obtained from breaking up of ship cleared by the appellant during July 87 to Nov.  87.  One of the conditions of the notification is that the ship, out of which said goods have been obtained by breaking up, should have paid the customs duty @ Rs.1400 per light di....

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....which came into effect with introduction of Notification No.163/86-Cus.  In as much as the Notification No.103/86-CE clearly laid down the condition that t he goods covered by the said notification must have been obtained from breaking up of ship on which duty of customs has been paid @ Rs.1400 per LDT.  The scope of the said notification cannot be diluted by extending the same to the go....