Notification No. 123/81-CE, dated 2-6-1981 as amended - Admissibility of the exemption in the case of High Speed Diesel oil (HSD) used by deep Sea Fishing trawlers approved as 100% EOUs

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....d Diesel oil (HSD) used by deep Sea Fishing trawlers approved as 100% EOUs F. No. 85/2/87-CX.3 Dated 21-7-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Notification No. 123/81-CE, dated 2-6-1981 as amended - Admissibility of the exemption in the case of High Speed Diesel oil (HSD) used by deep Sea Fishing trawlers approved as 100% EOUs. ....

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....ives at the port of export, the frozen and processed fishload is exported after completing necessary export formalities. HSD oil is required not only for running the trawlers for catching the fish, but also in the course of processing the catch on board during the operation of the trawlers in the deep sea. Trawler in this case is actually in the nature of a 'floating factory'. It would, thus, appe....