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of <h1>Excisable Goods Can Be Exported Duty-Free as Ship's Stores, Except Mineral Oils for Aircraft: Notification 42/2001-CE(NT.</h1> The circular clarifies that under notification no. 42/2001-CE(NT), dated 26.6.2001, effective from 1.7.2001, all excisable goods, including fuel supplied as ship's stores for consumption on board vessels bound for foreign ports, can be exported without payment of duty. This exemption does not apply to mineral oil products under Chapter 27 of the Central Excise Tariff Act, 1985, when exported for aircraft consumption on foreign runs. The circular confirms that no duty payment is required for such exports, and field formations should be informed accordingly. Acknowledgment of receipt of this circular is requested, with a Hindi version to follow.
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