Exemption from excise duty on cigarettes - Supplied as stores on board a ship of the Indian Nevy - Regarding

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..... Subject : Exemption from excise duty on cigarettes - Supplied as stores on board a ship of the Indian Nevy - Regarding. Notification No. 207/87-CE, dated the 9th September, 1987 has been issued exempting cigarettes supplied as stores for consumption on board a ship of the Indian Navy from both basic excise duty and additional excise duty in lieu of sales tax. The exemption is subject to the follo .....

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..... be marked "I.N. Ships only". In addition to the above, the Commanding Officer of the Indian Navy Ship to which supply of cigarettes has been made from the customs bonded warehouse should issued a certificate within a period of six months from the date of supply that the cigarettes supplied under the said Notification has been consumed on board the said ship only. This certificate will be issued t .....

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