| Date: |
22-05-2002
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| Notification No: |
Central Excise Circular No 638/2002
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding Central Excise - Supply of LSD and HSD Oil to Research Vessel
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Regarding Central Excise - Supply of LSD and HSD Oil to Research Vessel
Central
Excise Circular No. 638 dated 22nd May 2002
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.
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