Tonnage determination certificates govern taxable tonnage for ships and inland vessels, defining acceptable certification and evidence. Tonnage for the Chapter is determined by a valid certificate evidencing the vessel's tonnage. For Indian-registered ships, vessels under twenty-four metres require a Merchant Shipping (Tonnage Measurement of Ship) Rules, 1987 certificate, while vessels of twenty-four metres or more require an international tonnage certificate per the Convention on Tonnage Measurement of Ships, 1969. Ships registered outside India require a licence specifying net tonnage based on the flag state's tonnage certificate or other acceptable evidence. Inland vessels registered in India require a certificate under the Inland Vessels Act, 2021.
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Provisions expressly mentioned in the judgment/order text.
Tonnage determination certificates govern taxable tonnage for ships and inland vessels, defining acceptable certification and evidence.
Tonnage for the Chapter is determined by a valid certificate evidencing the vessel's tonnage. For Indian-registered ships, vessels under twenty-four metres require a Merchant Shipping (Tonnage Measurement of Ship) Rules, 1987 certificate, while vessels of twenty-four metres or more require an international tonnage certificate per the Convention on Tonnage Measurement of Ships, 1969. Ships registered outside India require a licence specifying net tonnage based on the flag state's tonnage certificate or other acceptable evidence. Inland vessels registered in India require a certificate under the Inland Vessels Act, 2021.
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