Excisable goods exclusion clarified: cigarettes excluded from naval stores exemption, applicable levies tied to central excise law. The notification amendment excludes cigarettes from the category of excisable goods eligible as stores for naval vessels and specifies that applicable levies are those chargeable under the Central Excises and Salt Act and the Additional Duties of Excise (Goods of Special Importance) Act, thereby delimiting the scope and legal basis of the stores exemption.
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Provisions expressly mentioned in the judgment/order text.
Excisable goods exclusion clarified: cigarettes excluded from naval stores exemption, applicable levies tied to central excise law.
The notification amendment excludes cigarettes from the category of excisable goods eligible as stores for naval vessels and specifies that applicable levies are those chargeable under the Central Excises and Salt Act and the Additional Duties of Excise (Goods of Special Importance) Act, thereby delimiting the scope and legal basis of the stores exemption.
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