Customs Act, 1962 Section 88

The provisions of section 69 and Chapter X shall apply to stores (other than those to which section 90 applies) 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 occur¹, the words "taken on board any foreign-going vessel or aircraft as stores" shall be substituted;

( b) in the case of drawback on fuel and lubricating oil taken on board any foreign-going aircraft as stores, sub-section (1) of section 74 shall have effect as if for the words "ninety-eight per cent", the words "the whole" were substituted.

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1. These words occur in sub-section (1) and (2) of section 69, sub-section (1) of section 74 and sub-section (1) of section 75.