Customs Act, 1962 — Chapter XI: Special Provisions Regarding Baggage, Goods Imported or Exported by Post, Courier and Stores (Stores)
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 export duty, in such quantities as the proper officer determines having regard to the size of the vessel/aircraft, the number of passengers and crew, and the length of the voyage or journey.
