Duty-free export of stores for foreign-going vessels and aircraft depends on officer-determined quantities and voyage requirements. Goods produced or manufactured in India and required as stores on a foreign-going vessel or aircraft may be exported free of duty. The proper officer determines the duty-free quantity by considering the size of the vessel or aircraft, the number of passengers and crew, and the length of the voyage or journey.
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.
Duty-free export of stores for foreign-going vessels and aircraft depends on officer-determined quantities and voyage requirements.
Goods produced or manufactured in India and required as stores on a foreign-going vessel or aircraft may be exported free of duty. The proper officer determines the duty-free quantity by considering the size of the vessel or aircraft, the number of passengers and crew, and the length of the voyage or journey.
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