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Qualifying ship
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....r more; (b) it is a ship registered under the Merchant Shipping Act, 1958 (44 of 1958), or a ship registered outside India in respect of which a licence has been issued by the Director-General of Shipping under section 406 or section 407 of the Merchant Shipping Act, 1958 (44 of 1958) 4[or an inland vessel registered under the Inland Vessels Act, 2021 (24 of 2021.), as the case may be,]; and (....