Special provisions regarding shipstores supplied to Indian Naval vessels [Section 90]:

Following are the special provisions in relation to supply of stores to Naval vessels:

(i) Stores for the use in a ship of the Indian Navy and stores supplied free by the Government for the use of the crew of a ship of the Indian Navy, in accordance with their conditions of service, may be supplied without payment of duty to be consumed on board the ship of Indian Navy.

(ii) The provisions of section 69 and Chapter X shall apply as they apply to other goods. However they will be entitled to drawback of the whole of the duty of customs if any paid therein, instead of 98% alone otherwise applicable.