Component for repair: notification covers parts imported by ship repair units for repairing ocean going vessels, subject to conditions. Notification No. 211/83 Cus explicitly qualifies goods as components for repair of an ocean going vessel, so it covers all parts imported for repair by a ship repair unit, provided the other conditions of the notification are fulfilled; this is distinct from prior tribunal authority that construed 'component' absent an end use qualification.
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.
Component for repair: notification covers parts imported by ship repair units for repairing ocean going vessels, subject to conditions.
Notification No. 211/83 Cus explicitly qualifies goods as components for repair of an ocean going vessel, so it covers all parts imported for repair by a ship repair unit, provided the other conditions of the notification are fulfilled; this is distinct from prior tribunal authority that construed "component" absent an end use qualification.
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