Qualifying ship.

For the purposes of this Chapter, a ship is a qualifying ship if—

1. (a) it is a sea going ship or vessel of fifteen net tonnage or more;
2. (b) it is a ship registered under the Merchant Shipping Act, 1958 (44 of 1958), or a ship registered outside India in respect of which a licence has been issued by the Director-General of Shipping under section 406 or section 407 of the Merchant Shipping Act, 1958 (44 of 1958); and
3. (c) a valid certificate in respect of such ship indicating its net tonnage is in force, but does not include—
   • (i) a sea going ship or vessel if the main purpose for which it is used is the provision of goods or services of a kind normally provided on land;
   • (ii) fishing vessels;
   • (iii) factory ships;
   • (iv) pleasure crafts;
   • (v) harbour and river ferries;
   • (vi) offshore installations; 1* *
   • (viii) a qualifying ship which is used as a fishing vessel for a period of more than thirty days during a previous year.