Foreign going vessel or aircraft: [Section 2(21)] :
“Foreign going vessel or aircraft”
means any vessel or aircraft for the time being engaged in the carriage of goods or passengers between any port or airport in India and any port or airport outside India, whether touching any intermediate port or airport in India or not
includes-
– any naval vessel of any foreign Government taking part in any naval exercise;
– any vessel engaged in fishing or any other operations outside the territorial waters of India;
– any vessel or aircraft proceeding to a place outside India for any purpose whatsoever.
Hence, the definition consists of two limbs:-
(a) The first limb applies to the vessel/aircraft for the time being engaged in the carriage of passengers/goods between any port/airport in India and any port/airport outside India.
(b) The second limb includes the vessels which are undertaking activities entirely unconnected with the carriage of passengers/goods between India and a foreign country.