Import of Spares and Other Specific items for Repair of Vessel by Ocean-Going Vessel is Eligible for Exemption from Customs Duty under Exemption Notification: CESTAT [Read Order]

Import of Spares and Other Specific items - for Repair of Vessel by Ocean - Going Vessel is Eligible for Exemption from Customs Duty under Exemption Notification - CESTAT - TAXSCAN

The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the import of spares and other specific items for repair of the vessel by the Ocean-Going Vessel was eligible for exemption from customs duty under exemption notification.  Centre for Marine Living Resources & Ecology, the appellant assessee was an organization established…

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