Seismic Vessel Import with Essentiality Certificate Eligible for Tax Exemption Under Notification No. 21/2002, Following CGG Marine Case.

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....Import of seismic research vessel with consumable stores - As there is no dispute that the appellant has obtained the Essentiality Certificate issued by Director General of Hydrocarbons that the said goods have been used in connection with the petroleum operations, therefore, relying on the decision in the case of CGG Marine, it is held that the respondent is entitled for the benefit of exemption N/N. 21/2002. - AT....