Concessions in respect of imported stores for the Navy. 

SECTION 90. 

(1) Imported stores specified in sub-section (3) may without payment of duty be consumed on board a ship of the Indian Navy.

(2)   The provisions of section 69 and Chapter X shall apply to stores specified in sub-section(3) 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 a ship of the Indian Navy" shall be substituted;

(b)   or the words "ninety-eight per cent" in sub-section (1) of section 74, the words "the whole" shall be substituted.

(3) The stores referred to in sub-sections (1) and (2) are the following : -

(a)   stores for the use of a ship of the Indian Navy;

(b)   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.