Section 85 of The Customs Act,1962 View Chapter 11

Stores may be allowed to be warehoused without assessment to duty


   Where any imported goods are entered for warehousing and the importer makes and subscribes to a declaration that the goods are to be supplied as stores to vessels or aircrafts without payment of import duty under this Chapter, the proper officer may permit the goods to be warehoused without the goods being assessed to duty.