https://www.taxtmi.com/circulars?id=7158 Deep sea fishing trawlers equipped with freezing and processing facilities operate as "floating factories" carrying out cleaning, cutting and canning at sea; HSD is required both for propulsion and for onboard processing. Consequently, HSD used in that context is a necessary consumable used in connection with the manufacture of articles for export, and the exemption for such HSD is allowed for trawlers approved as 100% EOUs, provided all other conditions of the notification are satisfied. en-us Tue, 21 Jul 1987 00:00:00 +0530 Thu, 09 Jul 2009 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7158 Deep sea fishing trawlers equipped with freezing and processing facilities operate as "floating factories" carrying out cleaning, cutting and canning at sea; HSD is required both for propulsion and for onboard processing. Consequently, HSD used in that context is a necessary consumable used in connection with the manufacture of articles for export, and the exemption for such HSD is allowed for trawlers approved as 100% EOUs, provided all other conditions of the notification are satisfied. Circulars Central Excise Tue, 21 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7158