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    <title>Exemption to cigarettes supplied as stores [Heading 24.03]</title>
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    <description>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.</description>
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