Excise exemption for cigarettes supplied as naval ship stores subject to manufacturer procedures and consumption certification. Cigarettes supplied as stores for consumption on board an Indian Navy ship are exempt from excise duty provided the manufacturer follows procedures specified by the Collector of Central Excise and the Commanding Officer issues, within six months of supply, a certificate to the officer in charge of the bonded warehouse confirming onboard consumption.
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.
Excise exemption for cigarettes supplied as naval ship stores subject to manufacturer procedures and consumption certification.
Cigarettes supplied as stores for consumption on board an Indian Navy ship are exempt from excise duty provided the manufacturer follows procedures specified by the Collector of Central Excise and the Commanding Officer issues, within six months of supply, a certificate to the officer in charge of the bonded warehouse confirming onboard consumption.
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