2006 (10) TMI 468

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Full Text of the Document

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....ch are just on board of the vessel which are not to be used in vessel but from the vessel for the purpose of construction of the project work which requires different manpower, infrastructure, whose possession, operation and maintenance is with other people can be considered as ship stores under Section 2(38) of the Customs Act, 1962, as held by the Tribunal and not as imported machinery as held i....