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of <h1>Clarification on Duty-Free Fuel for Research Vessels: Export Status Outside Territorial Waters, Not in EEZ or Continental Shelf.</h1> The circular addresses the issue of Central Excise duty-free supply of LSD and HSD oil to research vessels. It clarifies that if research vessels operate outside India's territorial waters, they qualify for duty-free fuel supply, as it is considered an export. However, if the vessels are involved in mineral oil exploration or extraction within the Exclusive Economic Zone (EEZ) or Continental Shelf, they do not qualify for duty-free fuel, as no export occurs. Relevant authorities are instructed to be informed of these provisions, and acknowledgment of the circular's receipt is requested. A Hindi version will be provided subsequently.
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