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Supply of Marine Grade Lubricants to vessels as ship stores Instructions regarding - Central Excise - 26/87Extract Supply of Marine Grade Lubricants to vessels as ship stores Instructions regarding Circular No. 26/87 Dated 12-5-1987 [From F. No. 209/1/87-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Supply of Marine Grade Lubricants to vessels as ship stores Instructions regarding M/s. I.O.C. Ltd. have represented to the Board that they are experiencing procedural difficulties in supplying Marine Grade Lubricants to vessels as ship stores. It has been stated by M/s. I.O.C. Ltd. that at the time of removal of the lubricants from their Lube Blending Plants situated at Bombay, Madras and Calcutta to the minor ports, it is not possible for them to specify the names of the vessels or the quantity to be shipped on a particular vessel from the minor ports. The present system of clearing these lubricants for export as ship's stores under AR. 4A procedure could not therefore be strictly observed by them. It has been stated that some of the Collectorates have raised objection to this. 2. Keeping the genuine difficulties of M/s. I.O.C. Ltd. in mind the Board desires that the requirement of showing in AR. 4A, the names of the countries of destination/name of vessels may not be insisted upon. Further a single consignment covered by AR. 4A may be permitted to be broken up into part consignments for supply to two or more vessels as ship stores. The custom officer's certificate as required may be necessary for each broken supply on the reverse of the relevant AR. 4A till the whole consignment covered by AR. 4A is exhausted. 3. Any specific problems in following this procedure which can not be tackled at your level may be intimated to the Board.
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