Stores taken on board foreign-going vessels or aircraft are brought within export provisions and drawback rules, with specific statutory modifications. The export provisions in section 69 and the Chapter X regime apply to stores not covered by section 90, with statutory modifications. References to goods being exported are substituted with stores taken on board a foreign-going vessel or aircraft, and drawback on fuel and lubricating oil taken on board a foreign-going aircraft as stores is treated as the whole amount under the drawback provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Stores taken on board foreign-going vessels or aircraft are brought within export provisions and drawback rules, with specific statutory modifications.
The export provisions in section 69 and the Chapter X regime apply to stores not covered by section 90, with statutory modifications. References to goods being exported are substituted with stores taken on board a foreign-going vessel or aircraft, and drawback on fuel and lubricating oil taken on board a foreign-going aircraft as stores is treated as the whole amount under the drawback provision.
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