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Mere Anchoring Of A Vessel For Repair Does Not Constitute Taxable Import

The Supreme Court, in Commissioner Of Customs, Mumbai Vs M/S Aban Loyd Chiles Offshore Ltd, has held that mere repair of a vessel is not putting the vessel to use in India and would not result in home consumption, so as to constitute a taxable import.

Article referred: http://www.livelaw.in/mere-anchoring-vessel-repair-not-constitute-taxable-import-sc-read-judgment/

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