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Customs - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Benefit of exemption - foreign going Vessel - Import of ship ...

Case Laws     Customs

July 21, 2023

Benefit of exemption - foreign going Vessel - Import of ship spares in large quantity onboard the vessel - 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, Government of India, and the question of denying this benefit does not arise. - AT

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