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Section 88: Application of section 69 and Chapter X to stores.

The Customs Act, 1962Central Act · Act 52 of 1962

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.

Where this provision sits

ActThe Customs Act, 1962
Section88
Marginal noteApplication of section 69 and Chapter X to stores.
JurisdictionCentral
StatusIn force as published by the source
Judgments citing it1

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