foreign post office;] [Inserted by Finance Act, 2017 (Act No. 7 of 2017), dated 31.3.2017.] (21) "foreign-going vessel or aircraft" means any vessel ... airport in India or not, and includes- (i) any naval vessel of a foreign Government taking part in any naval exercises; (ii) any vessel engaged
Imported stores may be consumed on board a foreign-going vessel or aircraft.
- Any imported stores on board a vessel or aircraft (other than stores ... stores during the period such vessel or aircraft is a foreign-going vessel or aircraft
Section (1) of Section 75. ] , the words "taken on board any foreign-going vessel or aircraft as stores" shall be substituted; (b) in the case
produced or manufactured in India and required as stores on any foreign-going vessel or aircraft may be exported free of duty in such quantities
must be consumed on a vessel or aircraft;
c) The vessel or the aircraft must be a foreign-going vessel or
aircraft ... installed by the Appellants answer the description foreign going
vessel. A vessel may be a foreign going vessel but if the oil
rig is situated
duty be consumed on the vessel as stores during the period such vessel is a foreign going vessel.
31. In order to appreciate the contention ... duty be consumed on the vessel as stores during the period such vessel is a foreign going vessel.
32. The applicability of above Section
arguments, the counsel also referred to the expression "foreign going vessel" defined in Section 2 (21) of the Customs Act, 1962 and submitted ... imported goods. Subsequently, if it acquires the characteristic of foreign going vessel, is not liable for payment of customs duly for the movements
foreign countries even if the coastal cargo is larger than the foreign cargo. The position would not change if the foreign going vessel discharge ... foreign port of Constanza on 17-1-1976 when she again embarked on a foreign run and became a foreign going vessel at that point
goods as meant for use as ship stores on a foreign going vessel. It was tentatively found by the department that the importer ... bonafide belief that the same was meant for use on a foreign going vessel. The Commissioner also found that S/Sh. Dinesh Prabhu
clearing of a foreign going vessel. It was also accepted that vessels
imported into India would undertake foreign voyages in
international waters. While discharging/loading ... examine the various categories of vessels
imported into India. These includes:
"(1) Foreign flag vessels, i.e. vessels that have
been registered outside India
