(1)

Imported stores specified in sub-section (3) may without payment of duty be consumed on board a ship of the Indian Navy.

(2)

The provisions of section 69 and Chapter X shall apply to stores specified in sub-section (3) 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 a ship of the Indian Navy " shall be substituted;

(b) for the words "ninety-eight per cent " in sub-section (1) of section 74, the words "the whole " shall be substituted.

(3)

The stores referred to in sub-sections (1) and (2) are the following:-

(a) stores for the use of a ship of the Indian Navy;

(b) stores supplied free by the Government for the use of the crew of a ship of the Indian Navy in accordance with their conditions of service.