Customs Act : Application of section 69 and Chapter X to stores. Indian Bare Acts :

Customs Act,1962

Act No : 52

Section : Application of section 69 and Chapter X to stores.

88.Application of section 69 and Chapter X to stores. The provisions of section 69 and Chapter X shall apply to stores (other than those to which section 90 applies) 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, the words " taken on board any foreign-going vessel or aircraft as stores " shall be substituted ; (b) in the case of drawback on fuel and lubricating oil. taken on board any foreign-going aircraft as stores, sub- section (1) of section 74 shall have effect as if for the words " ninety-eight per cent.", the words "the whole" were substituted.