- 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 [occur] [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. ], 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.