https://www.taxtmi.com/caselaws?id=44869 Home consumption under the Customs Act covers any use or utilisation of goods within India and does not require their complete depletion or loss of identity. Ocean-going vessel status is determined by the vessel's design, equipment and actual capability and use in open-sea operations, interpreted in a practical and trade-oriented manner. A transhipper cannot be excluded merely because transhipment is its primary commercial function where it is designed, equipped and used for ocean operations. Transhippers therefore qualify for the customs exemption available to ocean-going vessels, and the customs demand challenge fails. en-us Wed, 18 Mar 1998 00:00:00 +0530 Thu, 10 Apr 2025 17:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44869 Home consumption under the Customs Act covers any use or utilisation of goods within India and does not require their complete depletion or loss of identity. Ocean-going vessel status is determined by the vessel's design, equipment and actual capability and use in open-sea operations, interpreted in a practical and trade-oriented manner. A transhipper cannot be excluded merely because transhipment is its primary commercial function where it is designed, equipped and used for ocean operations. Transhippers therefore qualify for the customs exemption available to ocean-going vessels, and the customs demand challenge fails. Case-Laws Customs Wed, 18 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44869