TMI Blog2023 (7) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... an Ocean-Going Vessel registered with the Director General of Shipping. Since, the Notification allows spares for repairs of ocean-going vessels by a ship repair unit registered with the Director General of Shipping, Government of India, and the question of denying this benefit does not arise. It is also seen from the records that F. No. 354/39/2010-TRU dated 10.05.2010, the letter categorically mentions that vessel Sagar Sampada is an Ocean-Going Vessel which is eligible for import duty exemption in respect of spares, parts and other specific items for repair of the vessel under Notification No.21/2002-Cus. dated 1.3.2002. The impugned order is set aside and the appeal is allowed. - Customs Appeal No.110 of 2010 - FINAL ORDER No. 207 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Government had agreed to consider the vessel as a foreign going vessel within the meaning of Section 2(21)(ii) of the Customs Act, 1962, for purpose of permitting duty-free supply of diesel oil and lubricating oil, subject to the condition that other items of store in the nature of liquor, cigarettes and food stuffs will not be permitted free of duty. The Commissioner taking into account the definition of Stores as defined under Section 2(38) of the Customs Act, 1962 held that goods for use in a vessel includes fuel and spare parts and other articles of equipment. The vessel had been granted foreign going status only for the duty-free supply of fuel and lubricants, therefore, the goods other than fuel and lubricants attract duties o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) (5) (6) 351 89 or any Chapter Capital goods and spares thereof, raw materials, parts, material handling equipment and consumables, for repairs of ocean-going vessels by a ship repair unit registered with the Director General of Shipping, Government of India Nil Nil 71 Hence, either way whether the foreign going vessel or ocean going vessel, the benefit of the exemption Notification for spares had to be extended, therefore, the demand needs to be set aside and accordingly, the penalty on the owner of the vessel also. 4. On the other hand, the learned Authorised Representative argued that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the 26th May, 1988 regarding request vessels Sagar Sampada and Sagar Kanya . 2. Having regard to the fact that both Sagar Kanya and Sagar Sampada are solely engaged in research work and in survey of living resources in the high seas outside the territorial waters of India, government have agreed to consider both these vessels as foreign going vessels within the meaning of Section 2(21)(ii) of the Customs Act, 1962, for purposes of permitting duty free supply of diesel oil and lubricating oil, subject to the condition that other items of stores in the nature of liquor, cigarettes and food stuffs will not be permitted free of duty. You are requested to communicate the concurrence of the Department of Ocean Development to the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s; trawlers and other fishing vessels; life boats, scientific research vessels; weather ships; vessels for the transportation or mooring of buoys; pilot boats; hooper barges for the disposal of dredged material or the like; emphasis supplied As seen above form the definition the Ocean Going Vessels includes scientific research vessel. And it is an admitted fact that FORV Sagar Sampada is a Scientific Research Vessel and hence, the question of not treating the appellant as an Ocean-Going Vessel does not arise. It is an Ocean-Going Vessel registered with the Director General of Shipping. Since, the Notification allows spares for repairs of ocean-going vessels by a ship repair unit registered with the Director General of Shipping, Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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