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1998 (3) TMI 134 - SC - CustomsWhether vessels which are used as transhippers can also be treated as "ocean-going vessels" ? Held that:- There is no dispute for the Department that by design and equipment, transhippers are intended to be used mostly to carry the cargo from harbours to the high seas and vice-versa. That such transhippers often move into the open sea is also not disputed by the Department. Thus considering the question from all different angles, it is reasonable to take the view that merely because transhippers are used for carrying cargo for loading into the bulk carriers (those being unable to touch the Port) they cannot be excluded from the category of ocean-going vessels. At any rate it has been demonstrated by the Government that it was not very much interested in segregating transhippers from the category of ocean-going vessels as the Government brought out a new notification enveloping all vessels including transhippers within the ambit of ocean-going vessels, almost immediately after pronouncement of the decision in Chowgule & Co. Pvt. Ltd. (1987 (2) TMI 62 - SUPREME COURT OF INDIA). That subsequent development on account of its close proximity of time cannot be overlooked as of no impact. Accept the contention of the owners of the transhippers that such vessels are entitled to the benefit of the Notification dated 11-10-1958.
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