Central Excise - Supply of LSD and HSD Oil to Research Vessel -Regarding.

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..... al Excise, Madurai on the above mentioned subject , the matter regarding Central Excise duty free supply of LSD and HSD to the research vessels has been examined by Board in the context of the provisions of Customs Act,1962 and Central Excise Rules,2002 in so far as relating to the definitions of 'exports' and 'India'. 2. Accordingly, it is clarified that if the research vessels are operating out .....

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