upon the petitioners to file a Bill of Entry for ship stores consumed during what they called "coastal trade" and to pay duty ... vessel and must pay duty on the imported fuel and other stores consumed on board during that period. He rejected the appeal and confirmed
licence will be valid for import of any raw materials, components, consumable stores and packing materials required for use in the licence holder ... valid for import of raw materials, components, packing materials and consumable stores as laid down in the Policy.
10. Paragraph
spare parts, other raw materials
(including semi-finished materials), or consumable
stores imported, as a part of a contract or contracts,
registered in terms ... provided the
total value of such spare parts, raw materials, and
consumable stores does not exceed 10% of the value of
the goods covered
granted specific Transferable Replenishment licences for import of raw materials, components, consumable stores and packing material as per para 30(1) of the Import Policy ... valid for import of raw materials, components, packing materials and consumable stores as laid down in the Policy.
10. Paragraph
vocation, but does not include -
(i) any stock-in-trade, consumable stores or raw materials held for the purposes of his business, profession or vocation ... vocation, but does not include -
(i) any stock-in-trade, consumable stores or raw materials held for the purposes of his business, profession or vocation
aircraft as stores for consumption therein as provided in Section 87 or Section 90 .
(viii) Section 87 . Imported stores may be consumed on board ... Imported stores on board a vessel or aircraft (other than stores to which Section 90 applies) may, without payment of duty be consumed thereon
spare parts, other raw materials including semi-finished materials, or consumable stores imported, as a part of a contract or contracts, registered in terms ... further, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in sub-heading
Apar Private Ltd. And Others vs Union Of India And Others on 17 October, 1985
profession, but does not include, (i) any stock-in-trade, consumable stores or profession; (ii) personal effects, that is to say, movable property (including wearing
vocation, but does not include -
(1) any stock-in-trade, consumable stores or raw materials held for the purposes of his business, profession or vocation
