Duty-free fuel supply applies when research vessels operate beyond territorial waters; denied for vessels conducting oil exploration within EEZ. Supply of fuel to research vessels is duty-free when the vessels operate beyond India's territorial waters because that constitutes an export; fuel supplied to vessels conducting mineral oil exploration or extraction within the Exclusive Economic Zone or Continental Shelf is not an export and duty-free supply is not permitted, as examined under the definitions in the Customs Act, 1962 and Central Excise Rules, 2002.
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 fuel supply applies when research vessels operate beyond territorial waters; denied for vessels conducting oil exploration within EEZ.
Supply of fuel to research vessels is duty-free when the vessels operate beyond India's territorial waters because that constitutes an export; fuel supplied to vessels conducting mineral oil exploration or extraction within the Exclusive Economic Zone or Continental Shelf is not an export and duty-free supply is not permitted, as examined under the definitions in the Customs Act, 1962 and Central Excise Rules, 2002.
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