The Customs Act, 1962
90. CONCESSIONS IN RESPECT OF IMPORTED STORES FOR THE NAVY. –
(1) Imported stores specified in sub-section (3) may without payment of duty be consumed on board a ship of the Indian Navy.
(2) The provisions of section 69 and Chapter X shall apply to stores specified in sub-section (3) as they apply to other goods, subject to the modifications that –
(a) for the words “exported to any place outside India” or the word “exported” wherever they occur,1 the words “taken on board a ship of the Indian Navy” shall be substituted;
(b) for the words “ninety-eight per cent” in sub-section (1) of section 74, the words “the whole” shall be substituted.
(3) The stores referred to in sub-sections (1) and (2) are the following :- (a) stores for the use of a ship of the Indian Navy;
(b) stores supplied free by the Government for the use of the crew of a ship of the Indian Navy in accordance with their conditions of service.
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1. These words occur in sub-sections (1) and (2) of section 69, sub-section (1) of section 74 and sub-section (1) of section 75.
