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Assessment of ship stores of daughter vessels engaged in lightening of mother vessels - Customs - F. No. 450/109/92-Cus.IVExtract Assessment of ship stores of daughter vessels engaged in lightening of mother vessels F. No. 450/109/92-Cus.IV Dated 24-12-1992 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Assessment of ship stores of daughter vessels engaged in lightening of mother vessels. The Board has recently examined the issue of assessment of ship stores of "daughter" vessels engaged in lightening of "mother" vessels. After reviewing the practice at various ports and also various court cases and orders of the Tribunal on the leviability of duty on stores supplied to "daughter" vessels, it has been decided that in respect of "daughter" vessels which arrive from foreign ports for the purposes of lightening "mother" vessels and which go back to foreign ports thereafter, no duty shall be charged on ships stores consumed on the "daughter" vessels during their lightening operations. If the same vessel is, however, diverted to coastal run, it would then be treated as coastal vessels and duty would be chargeable on stores consumed by it.
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