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Circular No. 638/29/2002-CX
22nd May, 2002

F.No.209/22/2001-CX.6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

Subject: - Central Excise - Supply of LSD and HSD Oil to Research Vessel -Regarding.

            I am directed to state that on a reference from Commissioner of Central Excise, Madurai on the above mentioned subject , the matter regarding Central Excise duty free supply of LSD and HSD to the research vessels has been examined by Board in the context of the provisions of Customs Act,1962 and Central Excise Rules,2002 in so far as relating to the definitions of ‘exports’ and ‘India’.

2.            Accordingly, it is clarified that if the research vessels are operating outside the territorial waters of India, then they will be eligible for duty free supply of fuel as it can be held that export of fuel has taken place. On the other hand, if the vessels are engaged in the exploration or extraction of mineral oil, within EEZ or Continental Shelf, then no export has taken place and duty free supply of fuel cannot be permitted.

3.            The field formations may suitably be informed.

4.            Receipt of this Circular may please be acknowledged.

5.            Hindi version will follow.