1998 (2) TMI 213

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....ed in the appeal, the Collector has held that these are not ship stores for the reasons that containers are not part of the ship and therefore, parts of such containers would not be part of ships, and hence confiscated the compressors imported for being fitted on to such containers with an option to redeem them on payment of fine. 2. Advocate for the appellant says that reefer container is used for transportation of refrigerated cargo and since such refrigeration cannot be maintained in the container without electricity supplied from the ship generators, the compressor and other such parts are ship stores. He says that the containers can not be differentiated as being other than parts of ships. 3. Marine container is used to tra....

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.... it draws electricity produced by the plant. 4. Advocate for the appellant relies upon a letter dated 6th August, 1983 written by the Ministry of Shipping and Transport to the Secretariat, Industrial Approvals, Ministry of Industry. In this letter, the Director Mechanical of the Ministry says that marine container is considered to be the part of the ship. The director does not advance any reasoning for this statement. He does not say who consider it as the part of the ship and in what circumstances. The technical qualification of the writer and his competence to make such a statement are also not known. The letter appears to have been written in the context of the registration or approval of the appellant's company as 100% foreign exc....