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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f Revenue) New Delhi Subject : 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 v .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is distinction was subsequently done away with 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X