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Designated area status: oil produced in designated offshore installations treated as produced in India and subject to central excise. Oil produced on offshore installations declared as designated areas or within territorial waters is treated as produced in India and liable to Central Excise; oil from installations not notified as designated areas and outside territorial waters is treated as imported and liable to customs duty when brought to the mainland. Notification by the Ministry of External Affairs is pending for certain ONGC coordinates, and until issued those coordinates lie outside the scope of the Customs Act and the Central Excise Act.
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.
Designated area status: oil produced in designated offshore installations treated as produced in India and subject to central excise.
Oil produced on offshore installations declared as designated areas or within territorial waters is treated as produced in India and liable to Central Excise; oil from installations not notified as designated areas and outside territorial waters is treated as imported and liable to customs duty when brought to the mainland. Notification by the Ministry of External Affairs is pending for certain ONGC coordinates, and until issued those coordinates lie outside the scope of the Customs Act and the Central Excise Act.
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