Per Jyoti Balasundaram :

The above appeals arise out of two separate orders of the Commissioner (Appeals) extending the benefit of exemption from payment of duty to goods supplied as stores for consumption on board a vessel of the Indian Navy in terms of Notification 64/95-CE dated 16.3.1995.

2. According to the department, the supply was for construction of the ships/vessels and not for consumption on board a vessel of the Indian Navy/Coast Guard, as required under the notification and, therefore, the respondents herein were required to pay duty on the items in dispute, viz. control panels.

3. We have heard both sides.

4. We find that in the case of Goa Paints & Allied Products Vs. CCE, Goa, 2001 (43) RLT 247 (CEGAT-Mum.)=2001 (127) ELT 489, the Tribunal has held that the benefit of exemption from payment of duty under Notification 64/95 is not available to goods supplied for ships under construction, even though each supply was covered by a certificate issued by appropriate authority prescribed under a notification. This decision has been upheld by the Supreme Court as seen from 2001 (129) ELT A308. Therefore, reliance by the learned counsel for the respondents on the Tribunal's