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        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.

        <h1>Import of ships under SFIS: installation certificates not required; ships treated as moveable capital goods and permitted under the scheme.</h1> Ships and other moveable capital goods imported under the SFIS scheme are permitted as capital goods for the shipping sector; the FTP vehicle exclusion introduced from the 2005-06 foreign exchange earning period does not apply to ships. Because ships are moveable capital assets and are registered to obtain Indian flag status, Customs shall not insist on an installation certificate for such imports. The non requirement of installation certificate extends to EPCG imports by service providers of moveable capital goods.

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