Dtaa india and france

Dear All

We are a Pharmaceutical Exporting company and our client is asking to ship the consignment through one French logistic company. The consignment has to go by Sea and we have to make the payment to France. Now that French company has no establishment in India and cannot provide PAN number or claim TDS but our CA is asking to deduct 30% TDS on the payment to be made. I have checked online and its says that as per DTAA which is as follows:

Article 9

SHIPPING

1. Profits derived by an enterprise of a Contracting State from the operation of ships in international traffic shall be taxable only in that Contracting State.
2. Notwithstanding the provisions of paragraph 1, such profits may be taxed in the other Contracting State from which they are derived provided that the tax so charged shall not exceed:
   1. during the first five fiscal years after the entry into force of this Convention, 50 per cent., and
   2. during the subsequent five fiscal years, 25 per cent.,of the tax otherwise imposed by the internal law of that Contracting State. Subsequently, only the provisions of paragraph 1 shall be applicable.
3. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency engaged in the operation of ships.
4. For the purposes of this article interest arising on funds connected with the operation of ships in international traffic shall be regarded as profits derived from the operation of such ships, and the provisions of Article 12 shall not apply in relation to such interest.

There is no need to deduct TDS. They have obtained RESIDENCY CERTIFICATE and can also provide letter stating they don't have PE. Can anyone help me as how can I convince CA or inform if he is right to deduct 30% tax?