Customs Act 1962

Special provisions regarding baggage, goods imported or exported by Post or Courier, and stores

Section 89. Stores to be free of export duty

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.