LawgistThe Customs Act
88Application of section 69 and Chapter X to stores
The provisions of section 69 and Chapter X shall apply to stores (other than those to which section 90 applies) as they apply to other goods, subject to the modifications that--
(a) for the words "exported to any place outside India" or the word "exported", wherever they occur, the words "taken on board any foreign-going vessel or aircraft as stores" shall be substituted;
(b) in the case of drawback on fuel and lubricating oil taken on board any foreign-going aircraft as stores, sub-section (1) of section 74 shall have effect as if for the words "ninety-eight per cent", the words "the whole" were substituted.
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Stores
- 85 Stores may be allowed to be warehoused without assessment to dut
- 86 Transit and transhipment of stores
- 87 Imported stores may be consumed on board a foreign-going vessel or aircraft
- 88 Application of section 69 and Chapter X to stores
- 89 Stores to be free of export dut
- 90 Concessions in respect of imported stores for the Nav
