- Goods produced or manufactured in India and required as stores on any foreign-going vessel or aircraft may be exported free of duty in such quantities as the proper officer may determine, having regard to the size of the vessel or aircraft, the number of passengers and crew and the length of the voyage or journey on which the vessel or aircraft is about to depart.
Chapter XIS — pecial Provisions Regarding Baggage, Goods Imported or Exported by [Post, Courier] [Substituted 'Post' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] and Stores Baggage