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shipment to the country of origin or supply to a foreign going vessel touching Indian port, could be filled with such gas, provided

only when the aircraft is foreign going. It is also a common practice that whenever a foreign going vessel turns to coastal run the Customs ... foreign going vessels are reverted to coastal vessels and after operating as coastal vessels for sufficient time and again reversed back as foreign going vessels

coastal run of the vessels. He stated that it was never in dispute that the vessels are not foreign going vessels when these were reverted ... from foreign going vessels to coastal vessels and they operated as coastal vessels for sufficient time and then reverted back as foreign going vessels. Therefore

Nankani further submitted that the tug is also a "foreign going vessel" as defined in Section 2(21) of the Customs

going and ocean going vessel. The vessel on its voyages was taken out of India and brought back and the last voyage from the foreign ... vessel was converted from Ocean going to for breaking while at Porbander docks / Anchorage. Since the vessel ceased to be an Ocean going vessel after

vessel named "M.V.Project Workship"(hereinafter referred to as 'the vessel'). It is a foreign sea going vessel registered

Customs Tariff Act, 1975 at Revdanda port. Ocean going 'foreign mother vessel' carrying the import cargo anchors in the sea, at Revdanda Anchorage ... vessels on to barges. Such laden barges could then go to other locations in the port and unload at those sites. The mother vessel after

shipment to the country of origin or supply to a foreign going vessel touching Indian port, could be filled with such gas, provided

Customs Tariff Act, 1975 at Revdanda port. Ocean going 'foreign mother vessel' carrying the import cargo anchors in the sea, at Revdanda Anchorage ... vessels on to barges. Such laden barges could then go to other locations in the port and unload at those sites. The mother vessel after

that no duty is chargeable on the stores as the vessel was foreign going, the bunker and stores used on board