Page 226 - ELT_1st September 2020_Vol 373_Part 5

664 EXCISE LAW TIMES [ Vol. 373

(iii) ‘Dredger’ which is the subject matter of this revision petition, is un-
disputedly registered under the Merchant Shipping Act, 1958 (‘Act’
for short). Section 3(18) of the Act defines “Indian Ship” as under :
“3(18) “Indian Ship” means a ship registered as such under
this Act and includes any ship registered at any port in India at the
commencement of this Act which is recognized as an Indian ship un-
der the proviso to sub-section (2) of section 22.”
(iv) Any ship which is registered at any port at India at the commence-
ment of the Act, which is recognized as an Indian ship under the
proviso to sub-section (2) of Section 22 of the Act would be an Indi-
an Ship.
(v) ‘Ship’ has been defined under Section 3(45) of the Act as under :
“3(45). “ship” does not include a sailing vessel”.
(vi) An obligation is cast for every Indian ship which does not exceed
fifteen tons net, to be registered under the Act as required under
Section 22(1) of the Act. On completion of registration of an ‘Indian
Ship’ the Registrar would grant a certificate of register containing
particulars reflecting the said registration by grant of certificate as
contemplated under Section 34. Section 318 of the Act prohibits any
Indian Ship to proceed to sea unless the certificate issued under Sec-
tion 316 of the Act. Section 356B of the Act would indicate the defi-
nitions of various phrases and as defined therein clause (n) defines
‘ship’ as under :
“356B(n) “ship” means a vessel of any type whatsoever operat-
ing in the marine environment and includes hydrofoil boats, air-
cushion vehicles, submersibles, floating craft and fixed or floating plat-
forms.”
(vii) In the background of above definition of the ‘ship’ when certificate
of Indian Register issued by the Registrar of Indian Ships under the
Merchant Shipping Act, 1958 is perused it would disclose that
dredger which has been deployed by the respondent to carry out
dredging operations for removal of sand, silt and other debris ac-
cumulated at the sea-bed it cannot be gainsaid by Revenue that
“dredger” would fall within the definition of “machinery”. In fact,
under Chapter 89 of the Central Excise Act, under the head “ships,
boats and floating constructions”, dredgers are classified with Exim
code 8905.10.00. The expression ‘dredge’ has been defined in
Chambers dictionary as under :
“dredge, drej, n. a bag-net for dragging along the bottom to
take oysters, biological specimens, mud etc.: a machine for deepening
a harbour, canal, river, etc., for excavating under water or on land, or
for raising alluvial deposits and washing them for minerals, by means
of buckets on an endless chain, pumps, grabs, or other devices - v.t. to
gather, explore, or deepen with a dredge. —
dredg’er, one who dredges: a machine for dredging : a boat, ship, or
raft equipped for dredging. [Conn, with drag, draw.]
dredge, drej, v.t. to sprinkle. — ns. dredg’er, dredge - box,
dredg’ing —box, a vessel with perforated lid for dredging.
[O.Fr dragie, sugarplum — Gr. tragemata, dessert ]”
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