Clearance of bunker fuels to Indian Ship/Vessel carrying containerized cargo - Board Specifies Procedure and Conditions
AS per Sl. No. 65A of Notification No. 12/2012-CE dated 17.03.2012 clearance of bunker fuels IFO 180 CST and IFO 380 CST, for use in ships or vessels have been permitted without payment of Central Excise duty subject to the conditions specified under Sl. No. 52 of the annexure to the notification.
Board has now prescribed the procedure and conditions for supply of indigenous bunker fuel namely, IFO 180 CST and IFO 380 CST, without payment of Central Excise duty from the warehouse of the OMCs (Oil Manufacturing Companies) to the eligible ships/vessels under Notification No 12/2012-CE dated 17.03.2012.
CBEC Circular No. 1034/22/2016-CX., Dated: July 01, 2016