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--
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;
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.