Exemption for goods supplied as stores on naval and coast guard vessels subject to registration and accounting conditions. Goods in the Fourth Schedule supplied as stores for consumption on board a vessel of the Indian Navy or Coast Guard are exempt from central excise duty. Petrol and HSD supplied by or through public sector oil companies are exempt subject to registration at the supply point, recordkeeping, monthly reconciliation and proof of supply to naval or coast guard vessels, with duty and interest payable for unaccounted supplies. Cigarettes are exempt when supplied as stores if the manufacturer follows Commissioner specified procedures and the ship's Commanding Officer issues a consumption certificate within six months.