law: Custom Act, 1962 
  88.
  
  Application of Section 69 and Chapter X to Stores. – 
  The
  
  provisions of section 69 and Chapter X shall apply to stores (other than those
  
  to which section 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-section (1) of section 74 shall have
  
  effect as if for the words "ninety-eight per cent", the words
  
  "the whole" were substituted