9911796707
TMI Blog2007 (12) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore the duty paid on stores consumed is not refundable - ship stores and bunkers are exempted from payment of duty only in respect of a foreign going vessel. Therefore refund claim has been rejected rightly - C/597/2001 - A/2990/2007-WZB/AHD - Dated:- 6-12-2007 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) [Order per: M. Veeraiyan, Member (T)].-1. This is an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted claim dt. 13-8-1997 seeking refund of the duty paid on ship stores as above. (d) The Original Authority held that the vessel M.V. Tanga was converted from being a foreign run to a vessel on coastal run and therefore the duty paid on stores consumed is not refundable; the duty paid on ship stores carried by the vessel can be claimed only as drawback as the vessel has also been converted into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cargo or passengers but came only in "ballast". The purpose of onward journey to India is thus obviously not carrying any goods or passengers. Admittedly the vessel was brought for the purpose of using it for transshipment of goods from the vessel at outer Anchor age at High Sea to the port area. The intended use of the vessel from outer Anchorage to Port area cannot be considered as a vessel on f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o from India. 7. In other words, both during onward journey to India and their journey from India the vessel M.V. Tanga was not involved in carrying any goods or passengers. They were granted permission by the CBEC as well by DG shipping to operate the vessel s a coastal vessel. In view of these, even if they had not actually engaged in the coastal run, the status of the vessel M.V. Tanga in I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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