Central Excise - Clarification regarding supplies of excisable goods, including fuel, without payment of duty as ship's stores for consumption on board a vessel for any foreign part
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Export of excisable goods as ship's stores allowed duty-free, including bunker fuel, with full rebate and no part payment required. Export of all excisable goods without payment of duty includes supplies as ship's stores for consumption on board a vessel bound for any foreign port, including bunker fuel; full rebate is available and no part payment of duty is required. Mineral oil products under Chapter 27 exported as stores for consumption on board aircraft on foreign runs are excluded.
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.
Export of excisable goods as ship's stores allowed duty-free, including bunker fuel, with full rebate and no part payment required.
Export of all excisable goods without payment of duty includes supplies as ship's stores for consumption on board a vessel bound for any foreign port, including bunker fuel; full rebate is available and no part payment of duty is required. Mineral oil products under Chapter 27 exported as stores for consumption on board aircraft on foreign runs are excluded.
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