Ship stones both consumable and non- consumable are covered by Notification No. 70/77-CE

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....: Supply of ship stores under Notification No. 70/77-CE dated 7-5-1977 regarding. I am directed to say that doubts have been raised by some Collectors regarding the interpretation of the expression "stores for consumption on board a vessel", appearing in Notification No. 70/77-CE dated 7-5-1977 (as amended). In one Collectorate, the Audit has taken the view that the above expression covers only "....

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....th and, thereafter, the facility continued to be extended by use of the expression "ship stores for consumption on board a vessel". Thus it is clear that it has all along been the intention of the Government to grant exemption from central excise duty not only to those excisable goods which are used for running or maintenance of the vessels of the Indian Navy but also to those excisable goods whic....