1999 (3) TMI 96

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....able goods in question exported as ships stores in consumption on board vessels bound for any foreign port. For this the question is, what meaning to be given to the expression "vessel board for any foreign port" and the expression "ocean going vessel on foreign run" used in the Government notification dated 5-4-1949 under clause 12 of Central Excise Rules and Notification dated 9-10-1967 issued u....

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....e respondent holding that the ships cannot be treated as foreign going vessels as ships loaded with mineral oil was used for the purpose of discharge at coastal ports only viz. from Bombay to Kandla. 4.Aggrieved by the same, a Writ  Petition was filed by the respondent before the learned single Judge who set aside the order and allowed the writ petition granting exemption as claimed by the....