S. No.

Description of goods

Conditions

(1)

(2)

(3)

1.

All goods other than cigarettes

If supplied as stores for consumption on board a vessel of the Indian Navy or Coast Guard

2.

Motor spirit (commonly known as petrol) and High speed diesel (HSD) falling under Chapter Heading 2710.

If,-

(a) manufactured and supplied by any public sector oil company as stores for consumption on board a vessel of the Indian Navy or Coast Guard; or

(b) procured by any public sector oil company from any other manufacturer of the said fuels and supplied as stores for consumption on board a vessel of the Indian Navy or Coast Guard:

Provided that

(i)                  such public sector oil company obtains registration under Central Excise Rules, 2017, with the Assistant Commissioner or Deputy Commissioner of Central Excise having jurisdiction over the concerned supply point;

(ii)                maintains records of receipt and supplies of these fuels;

(iii)               submits a monthly reconciliation statement to and proves to the satisfaction of the jurisdictional central excise officer that such fuels have been supplied as stores for consumption on board a vessel of Indian Navy or Coast Guard; and

(iv)              failing which such public sector oil company pays the excise duty leviable on fuels not properly accounted for along with interest.

3.

Cigarettes

falling under heading 2402

If,-

(i) supplied as stores for consumption on board a vessel of the Indian Navy or Coast Guard;

(ii) the manufacturer follows such procedure as may be specified in this regard by the Commissioner of Central Excise having jurisdiction over his factory; and

(iii) the Commanding Officer of the Indian Navy or Coast Guard Ship issues to the officer-in-charge of the bonded warehouse from where the supply of cigarettes has been made, a certificate, within a period of six months from the date of supply of cigarettes onboard the said ship, to the effect that the cigarettes supplied as stores on board the Indian Navy or Coast Guard Ship have been consumed on board the said ship.