Vessel entering India for the first time on
arrival in the country, for registration as Indian
Flag vessel;
(iii) Vessels which are intended for conversion ... vessels including
foreign going vessels for its entry into/exit from the
country during its journey as foreign going vessel
and the Indian flag vessel
Vessel entering India for the first time on arrival in the country, for registration as Indian Flag vessel; (iii) Vessels which are intended for conversion ... vessels including foreign going vessels for its entry into / exit from the country during its journey as foreign going vessel and the Indian flag vessel
also not in dispute that the Vessels were examined. The Vessels left after the conversion into coastal vessels & Preventive Checks and Port Clearance ... before allowing conversion and granting port clearances. This discretion is available with the competent authority, which allowed the conversion of the Vessels and also granted
Vessel entering India for the first time on arrival
in the country, for registration as Indian Flag
vessel;
(iii) Vessels which are intended for conversion ... vessels including
foreign going vessels for its entry into/exit from the
country during its journey as foreign going vessel
and the Indian flag vessel
same from foreign going vessel to coastal vessel.
Learned Counsel pointed out that by deeming fiction the coastal conversion
was considered as import of vessels ... duty payable on the vessel for
each month (or part thereof) of operation as a coastal vessel if
such conversion is for a specified period
year, in various vessels and in varying numbers
and thus cannot be converted to net tonnage identifying the particular
vessel on which the slot ... under:
“Since the entire vessel is not chartered and only a small space is booked
in the vessel, conversion of chartered space into net tonnage
duty on the Appellant to investigate any subsequent conversion of the inbound foreign vessel to the costal converted vessel. It also pertinent to point ... dated 27-10-1999 regarding the' procedure for conversion of vessels from foreign trade to costal trade have been filed by the Appellant along
Vessel entering India
for the first rime on arrival in the country, for registration
as Indian Flag vessel; (iii) Vessels which are intended for
conversion ... time of its conversion for coastal run/trade any payment of
applicable duty on such conversion of vessel for coastal
run/trade. Similarly, excise duty
year, in various vessels and in
varying numbers and thus cannot be converted
to net tonnage identifying the particular vessel on
which the slot ... Since the entire vessel is not chartered and only
a small space is booked in the vessel,
conversion of chartered space into net tonnage
ground that the
importers had obtained the permissions for conversion
of the vessels and the port clearance without obtaining
an order permitting clearance of goods ... Shipping Agent), has
completed the formality and obtained the permissions for conversion of
vessels as imported into vessels for coastal run, which was allowed
