TaxTMI 
TaxTMI 
2022 (8) TMI 507
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....en delivered in past and others were in manufacturing stage, the appellant under direction of Indian Coast Guard (GOI) had supplied such B&D spares, after undertaking desired inspection and testing at their premises. The appellant Vide letter dated 30.06.2017 informed the customs authorities of said supply of B&D spares and submitted the relevant documents with a request to cancel the bond as furnished in term of Notification No. 12/2012- Cus dated 17.03.2012 (Sr. No. 469A). The department vide show cause notice dated 31.08.2020, disputed the exemption of duty, as claimed by the appellant on the import of said B&D spares. The appellant submitted the reply dated 08.10.2020 submitting that the appellant has fulfilled the conditions of notific....
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....matter of Cipla Ltd. Vs CC, Chennai 2007 (218) ELT 547 (Tri. Chennai) 2.1 He submits that the appellant also claimed the alternative exemption under the same notification under Serial No. 460 but the adjudicating authority has denied these exemption only on the ground that interceptor boats are not warship, therefore, the exemption is not available. He submits that the appellant have been issued a certificate by the Coast Guard Government of India that the interceptor boats is indeed a warship, therefore the adjudicating authority could not have taken stand that the interceptor boat is other than warship. Accordingly, the goods of the appellant is otherwise exempted under Notification No. 12/2012-Cust dated 17.03.2012 (Sr. No. 460). 3....
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....document and we reproduced a letter issued by the Government of India, Ministry of Defence, dated 05 September, 2016 which is Scanned below:- page 34 From the above letter, it is clear that the interceptor boat supplied by the appellant is indeed a warship. Moreover, it is undisputed that they intercepted boats used by the Coast Guard Ministry of Defence Government of India is only for security of the costal border of the country and the boats are not used for any other purpose. It is also undisputed that the said interceptor boat are equipped with arms and ammunition, therefore, it is absolutely without any doubt that the interceptor boat is a warship. The exemption entry under the Sr. No. 460 of the notification and Condition-80 is rep....
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....f meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal, ores or the likes); tankers (petrol, wine or the like); yachts and other sailing vessels, cable ships; ice-breakers; floating factories of all kind (for processing whales, preserving fish or the like) whale catchers; trawlers and other fishing vessels, life boats scientific research vessels; weather ships; vessels for the transportation or mooring of buoys; pilot boats; hopper barges for the disposal of dredged material or the like; (ii) War ships of all kinds including submarines; (iii) Tugs, dredgers, fire-floats and salvage ships; and (iv) Oil rigs, drilling ships and jack-up rigs". From the above notification, it can be seen that....