1987 (6) TMI 298

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent. [Order per : R.Syiem, Member (T)]. - This is an appeal by the CCE Bombay against the order in appeal No. 2341-2342/PN-166/TH-191/184 dated 26-11-1984 passed by the Collector (Appeal), Bombay holding that pontoons were ocean, going vessels. According to the appellant the Collector Appeals has not analysed how pontoons can be ocean-going vessels for the purpose of tax exemption under ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that these are all designed and adapted for going out into the open sea. Trawling, fishing, are regularly done on the high seas. Liners are built to sail the oceans. Even sailing vessels cover the ocean and once, before the advent of the steam engine, were the only means of crossing the seas, and are still in limited use. 4. But a pontoon is not for venturing out into the sea in. It does not s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... "Of course, even in the course of topping up operations during the fair season, it is necessary for the transhippers to go into the open sea to reach the bulk carriers. But, these operations do not make these vessels, 'ocean-going vessels', when their primary purpose and the purpose for which they were permitted to be purchased and brought to Indian territorial waters and not to serve as ocean....