Territorial status of offshore installations affirmed: supplies to Bombay High treated as home consumption for excise purposes. The Board holds that Bombay High offshore installations are part of Indian territory and that clearances of excisable goods to those installations are to be treated as clearances for home consumption, both for the period after statutory extension and for the period prior to it; pending cases should be disposed of accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Territorial status of offshore installations affirmed: supplies to Bombay High treated as home consumption for excise purposes.
The Board holds that Bombay High offshore installations are part of Indian territory and that clearances of excisable goods to those installations are to be treated as clearances for home consumption, both for the period after statutory extension and for the period prior to it; pending cases should be disposed of accordingly.
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