" Along with this entry has to be read the exemption granted by G.S.R. No. 930 which is in the following terms: "In exercise of the powers conferred by sec.23 of the , as in force in India and as applied to the State of Pondi cherry, the Central Government hereby exempts ocean going vessles imported into India or the State of Pondichery, other than vessels im ported to be broken up from, the whole of the duty of customs leviable thereon, provided that any such vessel if subsequently bro 364 ken up shall be chargeable with the duty which would be payable on her if she were imported to be broken up." In regard to the levy of customs duty the scheme of the Act appears to be as follows: Goods which are imported into India, that is, goods which are brought into India from a place outside India, are, on entry into India, broadly classified into (i) goods entered for home consumption under sec.46(1)(ii) goods entered for ware housing also under sec.46(1)(ii); (iii) goods in transit, and (iv) goods for transhipment.