https://www.taxtmi.com/caselaws?id=47597 For fiscal exemption purposes, goods supplied to offshore platforms in the exclusive economic zone were not treated as sold in India merely because they were delivered to offshore installations. The Court held that territorial waters form part of India, but the continental shelf and exclusive economic zone do not become Indian territory for duty purposes unless the relevant fiscal enactment is extended to that area by valid notification. Because the platforms had not been so notified at the material time, the supply was outside India for the notification. The goods were therefore eligible for exemption, and the principle that goods taken beyond territorial waters are treated as exported supported that result. en-us Tue, 09 Aug 2005 00:00:00 +0530 Thu, 29 Jul 2010 16:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47597 For fiscal exemption purposes, goods supplied to offshore platforms in the exclusive economic zone were not treated as sold in India merely because they were delivered to offshore installations. The Court held that territorial waters form part of India, but the continental shelf and exclusive economic zone do not become Indian territory for duty purposes unless the relevant fiscal enactment is extended to that area by valid notification. Because the platforms had not been so notified at the material time, the supply was outside India for the notification. The goods were therefore eligible for exemption, and the principle that goods taken beyond territorial waters are treated as exported supported that result. Case-Laws Central Excise Tue, 09 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47597