Exemption from excise duty on cigarettes supplied as naval ship stores subject to bond procedure, marking, and consumption certificate. Exemption from excise duty for cigarettes supplied as stores to Indian Navy ships is allowed subject to Collector prescribed bond movement procedure (similar to form A.R.-3A), marking packages 'I.N. Ships only', and the Commanding Officer issuing a consumption certificate to the customs bonded warehouse officer within six months confirming onboard consumption; Collectors must prevent diversion and submit monthly brand wise, manufacturer wise supply reports and revenue foregone.
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.
Exemption from excise duty on cigarettes supplied as naval ship stores subject to bond procedure, marking, and consumption certificate.
Exemption from excise duty for cigarettes supplied as stores to Indian Navy ships is allowed subject to Collector prescribed bond movement procedure (similar to form A.R.-3A), marking packages "I.N. Ships only", and the Commanding Officer issuing a consumption certificate to the customs bonded warehouse officer within six months confirming onboard consumption; Collectors must prevent diversion and submit monthly brand wise, manufacturer wise supply reports and revenue foregone.
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