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Central Excise - Clarification regarding supplies of excisable goods, including fuel, without payment of duty as ship's stores for consumption on board a vessel for any foreign part
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....duty as ship's stores for consumption on board a vessel for any foreign partSir, I am directed to say that doubts have arisen whether excisable goods [including fuel] exported as ship's stores for consumption on board a vessel bound for any foreign port can be allowed without payment of whole of duty. 2. The board has examined the matter. It is clarified that ntf. no.42/2001-CE(NT), dt. 26.6.200....