Stores for consumption on board a vessel include consumable and non consumable items, so exemption covers goods used aboard naval ships. The expression 'stores for consumption on board a vessel' in Notification No. 70/77-CE encompasses both consumable and non consumable goods; 'consumption' in central excise denotes 'use', so the exemption extends to goods used for ship operation, maintenance and crew consumption, with support from the Customs Act definition of 'stores'.
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.
Stores for consumption on board a vessel include consumable and non consumable items, so exemption covers goods used aboard naval ships.
The expression "stores for consumption on board a vessel" in Notification No. 70/77-CE encompasses both consumable and non consumable goods; "consumption" in central excise denotes "use", so the exemption extends to goods used for ship operation, maintenance and crew consumption, with support from the Customs Act definition of "stores".
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
