https://www.taxtmi.com/circulars?id=439 Supply of fuel to research vessels is duty-free when the vessels operate beyond India's territorial waters because that constitutes an export; fuel supplied to vessels conducting mineral oil exploration or extraction within the Exclusive Economic Zone or Continental Shelf is not an export and duty-free supply is not permitted, as examined under the definitions in the Customs Act, 1962 and Central Excise Rules, 2002. en-us Wed, 22 May 2002 00:00:00 +0530 Tue, 23 Sep 2008 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=439 Supply of fuel to research vessels is duty-free when the vessels operate beyond India's territorial waters because that constitutes an export; fuel supplied to vessels conducting mineral oil exploration or extraction within the Exclusive Economic Zone or Continental Shelf is not an export and duty-free supply is not permitted, as examined under the definitions in the Customs Act, 1962 and Central Excise Rules, 2002. Circulars Central Excise Wed, 22 May 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=439