TMI Blog2020 (4) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... ONCAR BROS. (P) LTD. [ 1998 (3) TMI 134 - SUPREME COURT ] that such vessels which are engaged in transshipment of export cargo from the port to the mother vessels stationed at highseas are sea going vessels and are rightly eligible to be held as foreign going vessels in terms of Section 2(21) of the Customs Act, 1962. The vessel M.V. Sunrise was engaged in the carriage of goods between ports mentioned above to the high-seas. Going by the definition contained under the clause (iii) of the inclusive clause, it is found that the vessel is a foreign going vessel and accordingly, the exemption available to the ship stores is rightly held by the learned Commissioner(Appeals) to be admissible - appeal dismissed - decided against Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etween any two Indian ports and was engaged in shifting of iron ore from the shore to the mother vessels in a high-seas bases stationed beyond 12 nautical miles of Indian coast and hence they are foreign going vessel and as such the exemption available to bunkers and stores have been rightly held to be admissible. He quotes the grounds of the appeal of the Department which stated that issue in the case of Shantilal Khushaldas and Bros. Vs. Asst. Collector of Customs, Goa [1997(94) ELT 472 (SC)] has not yet been finally decided and has been referred to the Chief Justice of India for appropriate directions. He submits that this case has been taken by the Supreme Court along with the case of MV Salgaocar Bros. [1998(99) ELT 3 (SC)] wherein it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al exercises; (ii) any vessel engaged in fishing or any other operations outside the territorial waters of India; (iii) any vessel or aircraft proceeding to a place outside India for any purpose whatsoever; 5. As per the above definition, we find that the vessel M.V. Sunrise was engaged in the carriage of goods between ports mentioned above to the high-seas. Going by the definition contained above under the clause (iii) of the inclusive clause, we find that the vessel is a foreign going vessel and accordingly, the exemption available to the ship stores is rightly held by the learned Commissioner(Appeals) to be admissible. In view of the above, we find that the appeal filed by the Department is not maintainable and is rejected. Cros ..... X X X X Extracts X X X X X X X X Extracts X X X X
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