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Determination of tonnage
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....nbsp; valid certificate means,- (i) in case of ships registered in India- (a) having a length of less than twenty-four metres, a certificate issued under the Merchant Shipping (Tonnage Measurement of Ship) Rules, 1987 made under the Merchant Shipping Act, 1958 (44 of 1958); (b) having a length of twenty-four metres or more, an international tonnage certifi....
TaxTMI
TaxTMI