cargo, they submitted transhipment permit/shipping bills
to the Customs Authorities declaring the cargo as `ship spares' meant
3
for repairs of ocean going ... third party in the repair of the ships. It was reiterated that all the "ship
spares" imported by the appellant were fitted
DEFICIENCIES OF ANY DESCRIPTION. ANY ADDITIONAL GENERATORS, ANCHOR, SPARE TAIL SHAFT, SPARE PROPELLOR/ BLADE, STORES, SPARES OR ANY OTHER EMERGENCY/ DECK GENERATOR THOUGH NOT MENTIONED ... STORES & EQUIPMENTS SUCH AS DECK GENERATORS/ SPARE TAIL SHAFT/ SPARE PROPELLOR/ SPARE BLADES/ ANCHORS & STORES ON BOARD LYING ANYWHERE IN THE VESSEL
been mentioned in the documents. The goods were also declared a ships spares or components or as marine electrical equipment. These were done in order ... description of the goods as ship spares or marine electric communication repair for GMDSS is wrong or misstatement. They are ship spares and clearly marine
effective rate. They had declared the subject equipments as "ship spares" imported for repairs of Ocean-going vessels. The equipments were installed ... imported goods in this case. The goods were correctly declared as ship spares for repair of ocean-going vessels. Ld. Counsel relied on the Tribunal
cleared the equipment for the vessel M.V. Kashi Sagar as ship spares. Earlier, the respondent had filed transhipment permit No.11468 dated ... International, Belgium and cleared the equipment for the same vessel as ship spares. The Collector of Customs issued a show-cause notice dated
Chennai declaring the goods as 'Impeller wheel,
bearings etc. - ship spares' weighing 30 kilograms and valued at EURO
700. On suspicion, the department ... Hence this
appeal. He stated that the import is admittedly of ship spares required
for the repair of an ocean-going vessel registered in India
been mentioned in the documents. The goods were also declared a ships spares or components or as marine electrical equipment. These were done in order ... description of the goods as ship spares or marine electric communication repair for GMDSS is wrong or misstatement. They are ship spares and clearly marine
supra). The Respondents were directed to allow clearance of the
ship stores and spares for use on the oil rigs without recovery
of customs duty ... covered in Amership Management case
(supra) sought permission to clear the ship stores/spares for use
on its rig without the payment of customs duty
this case, it is not in dispute that the spares and ship stores are goods imported into India by the petitioner. The petitioner submits that ... specific provisions. It is significant to note that ship stores or spares thereof are not exempted from the operation of Section 12 , but by virtue
High Court has taken the view that oil rigs are vessels/ships and spare parts of such vessels will therefore cover by the definition ... item of spare parts along with catalogue of the main equipment and also to prove that the said spare parts/equipment is ship stores
