2017 (10) TMI 984

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....housed for manufacture of war boat meant for use as patrolling boats by Maharashtra Police. To carry out such activity, central excise registration was not required in terms of Notification No.36/2001-CE dated 26.6.2001. Appellant submitted that war ship falls under CTH 89.06:- 89.06 Other vessels, including warships and lifeboats other than rowing boats. 8906.10 - Warships 8906.90 - Other This heading covers all vessels not included in the more specific headings 89.01 to 89.05. It covers : (1) Warships of all kinds, these include : (a) Ships designed for warfare, fitted with various offensive weapons and defensive weapons and incorporating protective shields against projectiles (e.g., armour-platin....

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....al, etc. 2. Revenue was of the opinion that the boat cleared from the ware-house was high speed motor boats essentially designed for pleasure or sports. 3. According to Revenue appellant did not file ex-bond bill of entry against the raw materials allowed to be warehoused for end-use in manufacture. They noticed that appellant had delivered the boats without following due process of law and committed breach thereof. Proceeding was accordingly initiated and adjudication order passed with the consequence mentioned in the order appealed. 4. Learned D.R. further submitted that when appellant did not file ex-bond bill of entry, Customs was in dark. It had no scope to know whether the boat cleared was war ship falling under CTH 8906 manu....