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
vessels were merely a continuation of what the mother vessel was required to do and, as such, the said daughter vessels were foreign going vessels ... imported stores consumed on the said daughter vessels, which are merely coastal vessels and not 'foreign going vessesls'.
13. Before entering into
even if it has got foreign cargo on board it loses the privilege of being a foreign-going vessel and must pay duty ... only and not for any foreign port and accordingly it could not be deemed to be a foreign-going vessel within the meaning of Section
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
includes any naval vessel of a foreign Government taking part in any naval exercise; any vessel engaged in fishing; any vessel engaged in any other ... vessel for consumption therein without payment of duty, as provided in Section 87 , provided that such vessel is a foreign-going vessel
examine the various categories of vessels
imported into India. These includes:
“(1) Foreign flag vessels, i.e. vessels that have been
registered outside India ... during its journey as foreign going vessel
and the Indian flag vessel/Indian Ship for subsequent
use as foreign going vessel would not require filing
mere preparedness to proceed to foreign waters was not sufficient to
attract the definition of foreign going vessel under Section 2(21) of
the Customs ... appellants answer the description "foreign going vessel". A vessel may be a foreign going
vessel but if the oil rig is situated
bound for foreign port" would be a vessel going or intending to go to a foreign port or on the way towards the foreign ... show that the vessel had retained the character of a vessel bound for a foreign port or a vessel on the foreign
whether,
vessel AE, is a foreigngoing vessel or not and if the vessel
AE is a foreigngoing vessel, whether Section ... vessel AE is a
9
foreigngoing vessel or not, and if the vessel AE is a foreign
going vessel, Section
