Custom Act, 1962
89.
Stores to be Free of Export Duty. –
Goods
produced or manufactured in India and required as stores on any foreign-going
vessel or aircraft may be exported free of duty in such quantities as the
proper officer may determine, having regard to the size of the vessel or
aircraft, the number of passengers and crew and the length of the voyage or
journey on which the vessel or aircraft is about to depart.