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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 13/2017 – Central Excise
New Delhi, the 30
th
June, 2017

G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 5A of
the Central Excise Act, 1944 (1 of 1944) and in suppression of the notification of the Government
of India in the Ministry of Finance (Department of Revenue), No. 64/95-Central Excise, dated the
16th March, 1995, published in the Gazette of India, Extraordinary, vide number G.S.R. 256 (E),
dated the 16th March, 1995,except as respects things done or omitted to be done before such
suppression, the Central Government, on being satisfied that it is necessary in the public interest
so to do, hereby exempts all goods specified in column (2) of the Table below, and falling under
the Fourth Schedule to the said Act, subject to the conditions, if any, specified in the corresponding
entry in column (3) of the said Table, from the whole of the duty of excise leviable thereon which
is specified in the said Schedule.
Table
S. No. Description of goods Conditions
(1) (2) (3)
1. All goods other than cigarettes If supplied as stores for consumption on board a
vessel of the Indian Navy or Coast Guard
2. Motor spirit (commonly
known as petrol) and High
speed diesel (HSD) falling
under Chapter Heading 2710.

If,-
(a) manufactured and supplied by any public sector
oil company as stores for consumption on board a
vessel of the Indian Navy or Coast Guard; or
(b) procured by any public sector oil company from
any other manufacturer of the said fuels and supplied
as stores for consumption on board a vessel of the
Indian Navy or Coast Guard:
Provided that-
(i) such public sector oil company obtains
registration under Central Excise Rules,
2017, with the Assistant Commissioner or
Deputy Commissioner of Central Excise
having jurisdiction over the concerned
supply point;
(ii) maintains records of receipt and supplies
of these fuels;

(iii) submits a monthly reconciliation
statement to and proves to the satisfaction
of the jurisdictional central excise officer
that such fuels have been supplied as
stores for consumption on board a vessel
of Indian Navy or Coast Guard; and
(iv) failing which such public sector oil
company pays the excise duty leviable on
fuels not properly accounted for along
with interest.
3. Cigarettes
falling under heading 2402
If,-
(i) supplied as stores for consumption on board a
vessel of the Indian Navy or Coast Guard;
(ii) the manufacturer follows such procedure as may
be specified in this regard by the Commissioner of
Central Excise having jurisdiction over his factory;
and
(iii) the Commanding Officer of the Indian Navy or
Coast Guard Ship issues to the officer-in-charge of
the bonded warehouse from where the supply of
cigarettes has been made, a certificate, within a
period of six months from the date of supply of
cigarettes onboard the said ship, to the effect that the
cigarettes supplied as stores on board the Indian Navy
or Coast Guard Ship have been consumed on board
the said ship.

2. This notification shall come into force with effect from the 1
st
day of July, 2017.

(F. No. 354/119/2017-TRU)


(Ruchi Bisht)
Under Secretary to the Government of India