Customs, Excise and Gold Tribunal - Delhi
M/S. Dredging Corpn. Of India Ltd. vs C.C. Bombay on 30 May, 2001
Equivalent citations: 2001(131)ELT647(TRI-DEL)
ORDER
Ms. Jyoti Balasundaram, M (J)
1. The above appeal arises out of the order of the Collector of Customs (Appeals), Bombay denying the benefit of exemption under Noftn. No. 262/58-Cus. dated 11.10.1958 on the spares imported along with the vessal.
2. Shri D.V. Subbarao, ld. Counsel for the appellants and Shri Ashok Kumar, DR for the revenue represented. The notification in question reads as - "Ocean going vessals other than vessals imported to be broken up are exempt from the payment of customs duty leviable thereon ....." Applying the reading of the same indicates that the exemption is limited only to "ocean going vessals". There is no mention in the notification regarding 'spares'. Therefore, we are of the view that spares imported by the appellants are not covered by the notification. Ld. Counsel for the appellants (SIC) upon the definition of 'spares' in Section 2 (38) and upon Section 87 of the Customs Act, 1962, which provides that any imported 'stores' may be consumed on board - a foreign going vessal without payment of duty, and his - reference to subsequent exemption notifications, are of no avail, in the face of the clear language of the notification as it stood during the relevant period.
3. In the result, we uphold the impugned order and reject the appeal.
(Pronounced in the Court).