https://www.taxtmi.com/caselaws?id=166904 Where a notification granted concessional bunker exemption for furnace oil supplied to a vessel on a coastal voyage, the vessel's status had to be determined on the facts because neither "coastal voyage" nor "vessel in the coastal run" was statutorily defined. A vessel that arrived from a foreign port in water ballast, loaded Indian cargo at Bombay for discharge at Vizag and Calcutta, and then sailed abroad was treated as engaged in carriage between Indian ports for the relevant period. Its later foreign departure did not alter the character of that voyage, and the exemption under Notification No. 5/66 was available. en-us Wed, 29 Feb 1984 00:00:00 +0530 Tue, 11 Nov 2014 18:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166904 Where a notification granted concessional bunker exemption for furnace oil supplied to a vessel on a coastal voyage, the vessel's status had to be determined on the facts because neither "coastal voyage" nor "vessel in the coastal run" was statutorily defined. A vessel that arrived from a foreign port in water ballast, loaded Indian cargo at Bombay for discharge at Vizag and Calcutta, and then sailed abroad was treated as engaged in carriage between Indian ports for the relevant period. Its later foreign departure did not alter the character of that voyage, and the exemption under Notification No. 5/66 was available. Case-Laws Central Excise Wed, 29 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166904