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1987 (6) TMI 298 - CEGAT, NEW DELHIExtract: .......y respectively to reach Marmugao. Therefore, they cannot be treated as lsquo ocean-going vessels rsquo . Since the items concerned in this case are merely Pontoons applying the ratio of the Supreme Court it is clear that they cannot be considered as lsquo ocean-going vessels rsquo . With these observations I agree that the Appeal should be allowed.
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