Bharati Shipyard (P) Ltd. vs Collector Of Central Excise on 3 March, 1998
As against such a decision we find that the Tribunal had held in Vipul Shipyard v. Collector of Central Excise, 1985 (19) E.L.T. 122 that Barges are ocean going vessels.
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Vipul Shipyard vs Collector Of Central Excise on 16 July, 1984
Chowgule &Amp; Co. Pvt. Ltd. vs Cce Goa on 10 May, 2019
The Tribunal, in Vipul Shipyard v. Collector of Central Excise [1985
(19) ELT 122 Tri-Del], also took note that exemptions from excise
duty did resort to the expression 'ocean going vessels.' This would
lead us to surmise that the impugned exemption was an exercise to
formalise free movement of vessels with formulation of a tax policy,
and other policies that go hand-in-hand with sovereignty, on shipping.
The treatment of ships for breaking appears to have been aligned, and
articulated, for domestic manufacture and for imports, in 1965. We
shall turn to that presently after considering the postulates apparent in
the proceedings initiated by customs authorities.
Collector Of Central Excise vs Bharat Earth Movers Ltd. on 17 October, 1985
In 1985 (19) ELT 122-Vipul Shipyard v. Collector of Central Excise, Bombay) the Tribunal had to consider the term 'ocean going vessels' occurring in Schedule to Notification 55/75-CE dated 1-3-75 (as amended) in respect of Tariff Item 68. It was held that if the vessels are ocean going vessels designed and constructed for such purposes then they were qualified for the exemption. Applying the principles of that ruling to the present fact it is manifest that the goods in dispute have been designed, constructed and adapted for use upon public roads. The end-use namely of its pre-dominant use in mining areas will have little relevancy in determining the classification.
Chowgule And Co. Ltd. vs Collector Of Customs on 21 September, 1995
(d) M/s. Vipul Shipyard, Bombay v. Collector -1985 (19) E.L.T. 122.
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