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88. Application of 69 and Chapter X to stores. – The provisions of 69 and Chapter X shall apply to stores (other than those to which 90 applies) as they apply to other goods, subject to the modifications that -
(a) for the words “exported to any place outside India” or the word “exported”, wherever they occur, the words “taken on board any foreign-going vessel or aircraft as stores” shall be substituted;
(b) in the case of drawback on fuel and lubricating oil taken on board any foreign-going aircraft as stores, sub- (1) of 74 shall have effect as if for the words “ninety-eight per cent”, the words “the whole” were substituted.
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