INDIAN NAVAL

MATERIAL LOGISTICS MANUAL

(INBR 12) (REVISED)

(EARLIER KNOWN AS
NAVAL STOREKEEPING MANUAL)

(INSTRUCTIONS ON NAVAL MATERIAL LOGISTICS

FOR IN SHIPS AND ESTABLISHMENTS)

INTEGRATED HEADQUARTERS
MINISTRY OF DEFENCE (NAVY)
 INBR-12 (Naval Storekeeping Manual) originally printed and published
on 04 Nov 1957. © Copyright Integrated Headquarters, Ministry of Defence (Navy).

All rights reserved. No part of this work may be reproduced or transmitted in

any form or by any means, electronic or mechanical, including photocopying, recording
or by any information storage and retrieval system, without permission in writing from
Integrated Headquarters Ministry of Defence (Navy)
 RECORD OF AMENDMENTS

Amendment Date inserted Initials Amendment Dated inserted Initials

No & Year No & Year
 LIST OF CONTENTS

Chapter Contents Article Page

Organisation and Administration

(a) IHQ MoD (Navy)

(b) Naval Store Organisation within IHQ MoD (N)
1. (c) Administrative Authorities 1-5 1-3
(d) Material Organisations/ Naval Store Depots
(e) Ships and Establishments

Classification of Stores and Definition of Terms

(a) Naval Stores

(b) Categories of Naval Stores
(c) Permanent Stores
(d) Consumable Stores
(e) Quasi – Permanent / Returnable Stores
(f) Classification of Naval Stores
(g) Identification of Naval Stores
(h) Sea Stores
2. (j) Special Stores 6-23 4-9
(k) Obsolescent Stores
(l) Non- standard Store Items
(m) Hull and Ships Fittings
(n) Portable Fittings
(p) Spare Gear
(q) Electronic Equipment/ Stores
(r) Components Parts
(s) Establishment of Sea Stores
(t) Naval Storekeeping System

Allowances and Establishments of Naval Stores

(a) Allowance Lists

(b) Establishment Lists
(c) Amendments to Establishments and Lists of
Particulars
(d) Ship’s Warrant
(e) First Schedule of Consumable Stores
(f) Special Stores
(g) Portable Fittings
3. (h) Scope of Establishment Lists 24-39 10-17
(j) Departures From the Quantities allowed
(k) Alterations in Allowances
(l) Action Consequent on Amendment to
Establishment of Naval Stores
(m) Radio Equipment
(n) Allowances
(p) Calculations of Allowances and Supply
Arrangements
(q) Return of Spares
(r) Fuel Oil
 Storing Periods

(a) Object
(b) Storing Periods and Storing Intervals
(c) Auto Replenishment of General Consumable
Items/Store
4. 40-47 18-20
(d) Ships in Reserve
(e) Establishments
(f) Engineers Special Stores
(g) War/Emergency
(h) General Instructions

Initial Supply of Stores.

(a) Stores Supplied when Building

(b) First Fitting Out
(c) Duties of the Officer Appointed in Connection
with Initial Storing
5. 48-53 21-25
(d) Responsibility of the Logistics Officer when Ship
Fits Out
(e) Special (Non-Rate Book) Naval Stores
(f) Supply of Newly Developed Equipment and
Spare Parts

Issues to Departmental Officers

(a) Issues
(b) Demands
(c) Demand Book
(d) Preparation of the Demand
(e) Screening of Request in Store Office
(f) Procedure for Issues
(g) Items which cannot be Issued
(h) Authority for Issue
(j) Issue Procedure
6. 54-70 26-30
(k) Test Comparison and Disposal of Forms
(l) Issue of Permanent Stores
(m) Issue of Consumable Stores
(n) Issue of Quasi Permanent Stores
(p) Stocks Not in the Custody of the Logistics officer
Custodian
(q) Issues from the Naval Stores of Ships
undergoing Refit but which are not De-Stored
(r) Stores for making good Defects
(s) Conversions

Issues on Loan

(a) Supplies of Naval Stores on Loan

(b) Permanent Loan
7. (c) Recording of Permanent Loans 71-80 31-35
(d) Departmental Custody Record Cards
(e) Recording of Radio, Asdic, etc., Installation
(f) Bedding, Furniture : in Cabins, Offices and
Messes
 (g) Number of Permanent Loan Ledgers
(h) Transfer of Persons Holding Naval Stores on
Loan
(j) Permanent Stores Issued for Specific Periods
(k) Temporary Loan

Transfers, Gifts & Supplies On Repayment

(a) Authority for Transfers

(b) Forms to be Used
(c) Transfer Procedure
(d) Transfer Between Ships (Except those Being
Built at Contractors Yards)
(e) Transfer Between Ships Being Built at
Contractors Yards
(f) Transfer of Power Boats
(g) Supplies to Army/ Air Force
(h) Supplies to Civil Departments of Government of
8. 81-95 36-40
India/State Governments
(j) Supplies to Warships of Foreign Powers and
Merchant Ships
(k) Valuation of Supplies
(l) Payments for Supplies Made
(m) Diving Apparatus Loan
(n) Gifts of Naval Stores
(p) Stores from Foreign and Commonwealth Ships/
Establishments or any other Naval Service
(q) Transfer of Stores by Research and
Development Unit to Ships and Establishments

Returns Within Ship/ Establishment

(a) Supply of Return Notes

(b) Articles to be returned
(c) Preparation of Return Notes
9. 96-101 41-42
(d) Disposal of Return Notes
(e) National Flags & Ensigns
(f) Stowage of Unserviceable Items Awaiting
Return to Material Organisation

Local Survey & Returns To Survey Yards/ Material

Organisations

(a) General
(b) Survey
(c) Purpose of Survey
(d) Types of Survey
10. 102-128 43-52
(e) Phase of Survey Procedure
(f) Form Used for Survey
(g) Surveying Terms Used
(h) Circumstances Under which Stores Returned by
Ships/ Establishments
(j) Arrangement for Returning Stores
(k) Initial Survey Request
 (l) Preparation of Form IN 426/S 331 for Return of
Stores to Naval Store Officer/ Material Organisation
(m) Survey of Stores
(n) Disposal of Form IN 426/S331
(p) Disputes between the NSO and Ships/
Establishments
(q) Posting of Ledgers
(r) Circumstances Under which Local Survey
Becomes Necessary
(s) Constitution of Local Survey Board
(t) Preparation & Disposal of Forms IN 426 / EDPS-
03 in case of Local Survey
(u) Local Sale
(v) Misrepresentation, Neglect, Fraud, etc.
(w) Return of Consumable Stores
(x) Stores Returned by Ships/ Establishments away
from Dockyard/ Material Organisation
(y) Packages handed over to Naval Store Officer for
Despatch
(z) Sea Stores Deposit
(aa) Temporary Deposit of Stores
(ab) Temporary Issues
(ac) Packing of Defective Stores

Stocktaking

(a) Purpose of Stocktaking

(b) Stocktaking in Self Accounting Ships/
Establishments
(c) Continuous Stocktaking of Sea- Stores in the
Custody of the Logistics officer
(d) By Whom Taken
(e) Preparation of Stocks
(f) General Procedure
(g) Stocktaking Book
(h) Stocktaking Progress Record
11. (j) Monthly Reports 129-146 53-61
(k) Stocktaking of Naval Stores on Charge of the
Logistics Officer but held for Custody by Departmental
Officer
(l) Snap Check
(m) Stocktaking on Transfer of the Logistics officer
(n) Regularisation of Discrepancies – Stocktaking
Book
(p) Stocktaking of Sea Stores on Permanent Loan
(q) Regularisation of Discrepancies
(r) Temporary Charge of Naval Stores
(s) Transfer from Temporary to Permanent Charge

Stores Lost, Damaged Or Stolen

(a) General Condition to be Observed

12. 147-166 62-70
(b) Submission to Higher Authority
(c) Recording of Losses in Ship’s Log
(d) Removal from Ledger Charge
 (e) Classification of Losses
(f) Loss due to Theft or Fraud
(g) Loss due to Neglect
(h) Loss Not due to Theft, Fraud or Neglect
(j) Cases to be Reported to Higher Authorities
(k) Accounting Procedure for Writing Off
(l) Valuation of Articles Lost
(m) Special Instruction on Charges for the Loss of
Certain Stores
(n) Accounting Procedure when Recovery is Ordered
(p) Report of Damage, Part Loss or Non-Delivery
(q) Loss in Transit
(r) Discrepancies in Consignments of Stores
(s) Stores Damaged in Transit from Naval Store
Depot to Ships/ Establishments and between Ships/
Establishments
(t) Major Losses of Stores due to Enemy Action,
Collision, Grounding & Fire
(u) General Principles for dealing with Losses
(v) Register of Losses

Stores Found

(a) Particulars to be Reported

13. 167-169 71
(b) Disciplinary Action
(c) Accounting

Custody and Store Rooms

(a) Responsibility of Logistics officer

(b) Responsibility of Custodians
(c) Private Use Forbidden
(d) Transfer of Custody
(e) Types of Storerooms
(f) Allocation of Storerooms
(g) Principles of Storerooms Lay Out
14. (h) Physical Feature of Storerooms 170-185 72-77
(j) Storerooms Facilities
(k) Arrangement of Stores
(l) Stowage of Personal Gear
(m) Locator Systems
(n) Cleanliness
(p) Securing for Sea
(q) Security of Stores
(r) Daily Report of Security

Preservation & Special Stowage

(a) Responsibility
(b) Excessive Deterioration
15. (c) Special Stowage & Preservation of Stores 186-267 78-99
(d) Acids
(e) Anti- Gas Equipment
(f) Ball Bearings
(g) Barometers
(h) Bostic C Adhesive Compound
(j) Calcium Carbide
(k) Calcium Chloride
(l) Carboys and Glass Containers
(m) Cameras
(n) Carpenter’s Benches, Pattern 1056
(p) Cells, Accumulators and Batteries
(r) Contacts, Contact Screws, etc.
(s) Cotton Waste
(t) Cordage
(u) Chlorosulphonic Acid and Titanium Tetrachloride
(v) Clensol
(w) CO2 Absorbent
(x) Cresol
(y) Curtains and Overcases
(z) Deoxidine, Pattern 4296 (Class/Group E 7)
(aa) Diving Apparatus
(ab) Cable, Electric
(ac) Electrode Welding
(ad) Fire-bricks
(ae) Fire Extinguishers
(af) Flags, Bunting and Woollen Goods
(ag) Gas Cylinders
(ah) Gripon Wood forming Compound
(aj) Gyro Compass Stores
(ak) Hides, Leather Articles, Catgut, etc.
(al) Hoses, Leather
(am) Hot Dip Strippable Coating Pattern 5029
(an) Incandescent Lamps
(ap) Inflammable Stores
(aq) Insecticide Liquid DDT
(ar) Insulating Material
(as) Insulating Oil
(at) L.L. Buoyant Cable
(au) Lime
(av) Magnetic Compasses and Gear
(aw) Meteorological Instruments
(ax) Micanite
(ay) Non-setting Red Lead
(az) Novellon Sheets
(aaa) Oars
(aab) Optical Instruments
(aac) Organic Fibrous Material
(aad) Paint Removers
(aae) Photographic Chemicals Deterioration
(aaf) Phenolphthalein
(aag) Pilot Balloon Equipment
(aah) Platinum
(aaj) Potash, etc.
(aak) Potassium Ferro-cyanide
(aal) Projectile Bags
(aam) Rangefinder Accessories
(aan) Rawhide Pinions
(aap) Searchlight Reflectors
(aaq) Rubber Goods
 (aar) Shutter Apparatus
(aas) Signal Injectors
(aat) Slabs, High Temperature for Boilers
(aau) Sodium Nitrite, Pattern 5029
(aav) Solder Cascowhyte
(aaw) Solder Silver
(aax) Steel Wire Hawsers and Rope
(aay) Stop Watches
(aaz) Straight Edges
(aaaa) Teeplo (Liquid soap), Pattern 862 Class/Group
Group E.8
(aaab) Timber
(aaac) Trichloroethylene
(aaad) Brushes and Leads for Brushes
(aaae) A.R.L. Plotting Tables – Lenses
(aaaf) Hoses for Fuelling at Sea
(aaag) Lamp Black
(aaah) Insecticidal Lacquer Coating & Accelerator
(aaaj) Aerosols, Space Syraying
(aaak) Synthetic Paint.
(aaal) Preservation of Additional Items

Ledger & Posting

(a) Purpose
(b) Responsibility & Maintenance
(c) Classification of Ships/ Establishments, for
Accounting
(d) Ledger Accounts
(e) Initial Compilation of Naval Store Ledgers
(f) Continuation Ledger Pages
(g) Supplementary Pages for Recording Serial or
Registered Numbers
(h) Arrangement of Ledgers
(j) Order of Ledger Pages in Binder
(k) Additional Ledger Pages
(l) Removal of Dead Ledger Pages from the Main
Account
16. (m) Permanent Ledger Sheet, Form IN 330 268-289 100-109
(n) Consumable Ledger Sheet, Form IN 329
(p) Ledger Binder Certificate
(q) Issue and Withdrawal Certificate, IN 334/S155B
(r) Posting of Permanent Loan Ledgers
(s) Posting of Permanent Loan Transactions
(t) Alterations to Entries in Ledgers
(u) Transaction not Requiring to be Posted in the
Naval Store Account
(v) Supporting Vouchers
(w) Opening of New Naval Store Accounts by
Logistics officers
(x) Audit of Accounts
 Stores Requiring Special Accounting

(a) Arising
(b) A. R. L. Plotting Tables – Graticules, etc
(c) Audio Frequency Equipment
(d) Badges , Boats and Ships
(d) Power Boats
(e) Pulling and Sailing – Accounting for Equipment
(f) Furniture & Furnishing
(g) Gas Cylinders
17. (h) Kit Lockers 290-307 110-114
(j) Keys of Money & Steel Chests, Boxes or
Cupboard and Filling Cabinet
(k) Life Jackets, Inflatable
(l) Modification Sets
(m) Office Machinery and Equipment
(n) Radio Asdic, etc. Installations
(p) Fittings is Establishments
(r) Flagship Store Accounts
(s) Naval advisors/ Attache’s Store Accounts

Replenishment of Stores

(a) Source of Supply

(b) Responsibility for Replenishment
(c) Determination of Requirements
(d) Demands for Permanent Stores
(e) Articles to be Dealt with on Defect List
(f) Demands for Consumable Stores
(g) Demands for Special Stores
(h) Furnace Fuel Oil, Lubricating Oil
(j) Paraffin, Kerosene, Gasoline
(k) Demands
(l) Preparation of Demands
18. (m) Additional Rules for Preparation of In-Excess 308-328 115-123
Demands
(n) Submission and Approval
(p) Rendering of Demands
(q) Arrangement for Collection
(r) Procedure Following when Stores are Issued
Direct to Ship’s Representative
(s) Procedure followed when Stores are Supplied by
Road, Rail, Sea, Air or Post
(t) Dues-in-Record
(u) Follow Up on Outstanding Demands
(v) Transfer from Other Ships
(w) Cancellation of Demands

Local Purchase

(a) Circumstances under which Local Purchase to

19. be made 329-335 124-125
(b) Purchases to be kept to a Minimum
(c) Survey of Stores Purchased
(d) Accounting of Stores
 (e) Testimonial to Contractors
(f) Monetary Limits
(g) Neglect, Fraud, etc.

Receipt & Despatch

(a) Responsibility of the Logistics Officer

(b) Responsibility of Logistics Department Personnel
(c) Initial Stores Handling
(d) Verification of Packages & Papers
(e) Verification of Contents
(f) Receipting for Incoming Stores
20. (g) Stores Received without Documents 336-349 126-130
(h) Disposition of Incoming Stores
(j) Despatch/ Shipment of Stores
(k) Method of Despatch
(l) Payment of Freight Charges
(m) Preparation of Stores for Shipment
(n) Shipping Papers
(p) Shipment Records & Files

System of Naval storekeeping in Self Accounting

and Non-Self-Accounting Ships & Establishments

(a) Definition of Non-self-Accounting Ships &

Establishments
(b) Responsibility of the Base Logistics Officer
(c) Responsibility of the Officer carrying out Logistics
Duties on Board
(d) Accounting Instructions
(e) Stocktaking
(f) Disposal of Accounts
21. 350-365 131-138
(g) Procedure for Demanding/Supplying
(h) Posting
(j) Filling of vouchers
(k) Dues-In Record
(l) General
(m) Return to Source of Supply
(n) Losses
(p) Transfer between Ships
(q) Transfer of Base Logistics officer
(r) De-storing on Paying Off of Ships/ Establishment

De-Storing

(a) Occasions for Destoring

(b) Personnel
(c) Assistance and Advice
22. (d) Preliminary Steps 366-377 139-144
(e) De-Storing Works
(f) Disposal of Naval Store Accounts
(g) Naval Stores Remaining on Board
(h) Disposal of Stores
(j) Accounting of Stores Drawn During Refit Period
 (k) Paying Off and Closing Down of
Ships/Establishment
(l) Ships with Stores Undertaking Refit
(m) Naval Working Parties

Forms

(a) Establishment
(b) Restriction to Authorised Forms
(c) Accounts
23. (d) Supplies on First Commission 378-385 145-146
(e) Allowances Sufficient for One Year
(f) Demands for Forms
(g) Action Consequent on Revision
(h) Obsolete Forms

Stationery

(a) Source of Supply

(b) Local Purchase
24. (c) Scrutiny of Bills by the Competent Financial 386-390 147-148
Authority
(d) Budget Head
(e) Ships Undergoing Decommissioning

Transfer of the Logistics officer

25. 391 149-151
Procedure to be followed
 1

CHAPTER 1

ORGANISATION AND ADMINISTRATION

1. IHQ MoD (Navy). With regard to Naval Stores, IHQ MoD (Navy) has the
following responsibilities: -

(a) To direct general overall policies and Logistic Plans for the supply of
the Fleet and Establishments.

(b) To establish required standards of readiness.

(c) To co-ordinate logistic activities of the Fleet and Establishments.

2. Naval Store Organisation within IHQ MoD (N)

(a) Directorate of Logistics Support. The Directorate of Logistics

Support is responsible for the development of policies and procedures for
operation of Logistics Department in ships and establishments. It is mainly
responsible for promulgating directives and regulations on:-

(i) Accounting of Naval Stores.

(ii) Rendition of Returns.

(iii) Storage and custody of Naval Stores.

(iv) Replenishment of Stores.

(v) Overall provision, procurement, accounting and custody of Stores

in Material Organisation/ Naval Store Depots.

(vi) Storing Ships / Destining Ships and the supply of Naval Stores to
ships and establishments.

(vii) Technical Inspection of Material Organisations.

(b) Directorate of Procurement (DPRO). Directorate of Procurement is

responsible for central procurement of indigenous and foreign stores including
clothing and MT vehicles except those purchased by Material Organisations
and respective units. Directorate is also responsible for issuing directives and
policies on central procurement, e-Procurement, Govt e-Marketplace, etc.

(c) Directorate of Clothing and Victualling (DCV). Directorate of Clothing

and Victualing is responsible for all policy related issues with respect to Clothing
and Victualing.

(d) Directorate of Transport (DTP). Directorate of Transport is responsible

for provisioning and initiation of procurement of all ‘B’ class vehicles of Navy.
Directorate is also responsible for issuing policies on Operation & Maintenance,
Downgrading, Back Loading and Disposal of ‘B’ class vehicles.
 2

(e) IT Based Inventory Management System (ILMS). In order to monitor

real-time information and maintenance of data bank at central place accessible
to all stakeholders and customers, Chief System Administrator will ensure
efficient running and maintenance of System installed at various MOs/units.
The officer is also responsible to implement IT policies in the navy and ensure
online, real time transactions on IT based Inventory Management System.

(f) Technical Directorates. Directorates of Marine Engineering, Weapons

and Equipment, Electrical Engineering and Naval Architecture are responsible
for determining original Hull, Machinery, List of Portable Fittings and Spare
Gear, Electrical and Electronic Equipment through Allowance Lists and by
advising on the provisioning and distribution of technical stores. They play an
important role in determining the general policy with regard to supply of Naval
Stores to ships and establishments.

3. Administrative Authorities. The Administrative Authority shall, on the

advice of their Chief Staff Officer (Personal & Administration)/ Command Logistics
Officer:-

(a) Make recommendations for:-

(i) The supply of Naval Stores to the ships and establishments under
their control.

(ii) Standards of their readiness.

(b) Carry out Logistics Plans as directed by the CNS and develop specific
Logistics Plan as required within their commands. They shall promulgate supply
procedures in support of the approved operations.

(c) Ensure the maintenance of approved stock levels by ships and

establishments.

(d) Direct distribution of stock, if necessary.

(e) Ensure proper procurement, stowage and issue of Naval Stores to ships
and establishments.

(f) Review demands from ships and establishments which are in excess of
authorised allowances.

(g) Inspect at least once in each financial year, ships and establishments
under their control in order to determine:-

(i) Whether the methods and procedures in use are in accordance

with prescribed and approved standards.

(ii) Any modifications or changes that will result in improved service

and increased efficiency.
 3

4. Material Organisations / Naval Stores Depot. Material Organisations and

Naval Store Depots are the basic and primary sources of supply of authorised Naval
Stores and spares to ships and establishments.

5. Ships and Establishments.

(a) Classification for Naval Stores. For the purposes of Naval Storekeeping,
ships and establishments are classified as self-accounting and non-self-
accounting. In self-accounting ships, the Logistics department shall procure,
store, issue and account for stores as allowed by:-

(i) Relevant Establishment of Sea Stores.

(ii) Pertinent E Lists and Authorised List of Allowances.

(iii) First Schedule of Consumable Stores.

Note : In the case of non-self-accounting ships, the Base Logistics Officer shall
be responsible for the accounting of the Naval Stores indicated above. An
officer nominated by the Commanding Officer for Logistics duties shall be
responsible for receiving stores onboard, and also for their stowage and issue.

(b) Logistics Department - Organisation for Naval Stores. The Logistics

Officer shall prescribe through written orders the organisation for the Logistics
Department which will include the following:-

(i) General organisation in sections.

(ii) Complement of each section.

(iii) Duties and assignments of personnel.

(iv) Flow of authority within the department.

(v) Procedure for the handling of stores and maintenance of

accounts.

(vi) Functions of the Duty Logistics Officer and Duty Stores Sailor.

(vii) Other instructions considered necessary by the Logistics Officer,

e.g., security precautions for Store Rooms, issue and use of Store Room
Keys, cleaning of Store Rooms, rounds of Cold Room/Cool Room etc.

(c) Commanding Officer’s Approval. The Logistics Department

Organisation Book and Logistics Officer’s Departmental Orders shall be
approved by the Commanding Officer and all books/new books maintained will
be put up for the Commanding Officer signature on a monthly basis.
 4

CHAPTER 2

CLASSIFICATION OF STORES AND DEFINITIONS OF TERMS

6. Naval Stores. The term naval stores comprises all articles used for:-

(a) Building, repairing and maintaining the Fleet.

(b) Yard manufactures.

(c) Various types of specialised equipment e.g. Radar, W/T etc.

(d) Motor Transport spares.

(e) This does not includes Weapon Equipment, their spare parts and Gun
mounting items which do not have Naval Stores Pattern Numbers.
7. Categories of Naval Stores. Naval Stores are categorised in three
categories:-
(a) Permanent Stores.

(a) Consumable Stores.

(c) Quasi-Permanent / Returnable Stores.

8. Permanent Stores. Permanent Stores are those stores which:-

(a) Are not consumed while in use or not appreciably altered.

(b) Have longer life.

(c) Have high monetary value than consumable stores.

(d) Require detailed accounting.

(e) Can be repaired and reused.

(f) Have greater functional importance.

(g) Cannot be demanded more than authorisation.

(h) Supplied against procedural returns (survey), additional sanctions or

approved losses.

(j) Their replacements as such, are only necessary at long intervals.

Example of these include Pressure Gauges, certain tools such as Callipers,
Micro Meter, Large Hammers, Saws, Sea Boats, Life Floats, Furniture such as
Chairs, Desks, Cupboards, office equipment such as, Typewriters, Photo
Copier Machine, IT equipment such as Personal Computers, Printers,
Photographic Equipment such as Cameras Projectors, Anchor Gear,
Binoculars, Gyro Compass equipment etc.
 5

9. Consumable Stores. Consumable stores are those stores which:-

(a) Have less monetary value as compared to permanent stores.

(b) Have less life and used till destruction/ are worn out within a limited
period.

(c) They require frequent replenishment and as such are regarded as

expended on issue by the Logistics Officer. Examples of consumable stores
include stores supplied through ARS promulgated by Command HQs from time
to time, Timber, Paints, Nuts, Bolts, Waste, Canvas, Cordage, small tools such
as Pliers, Files & Spanners, Flags, Rubber Sheeting, Calcium Chloride, Soda
Lime, Welding Electrodes, Acids, Oils, Gases, Greases, Electric Lamps, Lamp
Holders, Copper Sheeting, Silver Solder, Stationery etc.

10. Quasi-Permanent/ Returnable Stores. This is the general term used to

designate Naval Stores which, although broadly categorised as consumable stores,
are of a quasi-permanent/ returnable nature. They comprise articles which because of
their semi-permanent character shall, in so far as practicable, after first fitting out, only
be issued to departments in exchange of an equal quantity of unserviceable stores of
the same description. Examples of them are Bucket, Cans, Feeders, Brooms,
Brushes, Squeegees, Dust Pans, Oars, Staves, Gauntlets, Gloves, Flags, Ensigns,
Pendants, Torches, Torch Batteries, Thermometers, Screwdrivers, Knives, Small
Hammers, Piers, Punches, Scrapers, Spanners, Wrenches, Mallets, Hand Vices,
Taps, Dies, Accountable Containers and such other articles as may be added at the
discretion of the Logistics Officer/ Command Logistics officer/ Directorate of Logistics
Support.

11. Classification of Naval Stores.

(a) Naval Stores are divided into the following headings called “Classes’’.
The “Classes’’ are further divided into ‘’Groups’’ & “Parts’’. These division are
shown in

(i) Rate Book for Naval Stores (BR 320).

(ii) Various Sea Stores Establishments.

(b) The existing classifications are as follows:-

Class Description of Stores

A Timber and timber materials.
B Metal and metal articles.
C Coal and coke for dockyard purposes.

Class Description of Stores

D Textiles (canvas, flags, cordage, etc.).
E Miscellaneous articles (rubber, furniture, paint, chemicals,
gases, cleaning gear, etc.).
EE M/T vehicles and accessories, bicycles.
F Electrical stores (including radio and asdic equipment).
 6

K Oil fuel, coal for ship/establishments.

(c) The existing Class and Group are based on Class and Group Hand
Book. NSN Codes are being introduced for general nature Naval Store as per
existing policy of Govt of India.

12. Identification of Naval Stores.

(a) Authorised naval store items are normally made to standard

specifications and for purpose of identification, are allotted specific pattern
numbers.

(b) Major exceptions to this rule are items of which description, size or other
distinguishing features are sufficient in themselves for identification purpose
e.g. timber, steel structural materials, anchors, chain cable gear, steel wire
rope, boiler and condenser tubes.

(c) In the past the same pattern number has frequently been allotted to
entirely different items and at times under the same Class and Group. The
pattern number alone is therefore not sufficient for full identification purposes.
In order to ensure accurate identification of any specific item, it is essential that
the relevant class, group, part, pattern number and approved description are
quoted.

(d) The new classification can be issued by the Directorate of Logistics

Support through Navy Orders/ Policy Letters from time to time as ‘IN
Vocabulary of Stores’.

13. Sea Stores. This term is applied to a ship’s outfit of Naval Stores including
such general stores tools and spares for fitted equipment as necessary for the efficient
maintenance and running the ship. These are shown in the Establishment of Sea
Stores for the class of ship.

14. Special Stores.

(a) These are stores which are not of a standard pattern but which are
peculiar to:-

(i) Particular ship.

(ii) Class of ship.

(iii) Item of equipment.

(b) These are accounted for in the ships Naval Stores Account.

15. Obsolescent Stores.

(a) Naval stores which have become obsolescent owing to the introduction
of new or improved patterns as recommended by authorised Naval Committees
like NEPC, Steel Management Committee etc.

(b) An item designated Obsolescent does not indicate that it is

 7

unserviceable. It only means that it is not intended to obtain further supplies of

the item for stock. Every opportunity is therefore taken to exhaust existing
stocks (unless required for a specific purpose) by issuing them in preference to
items of improved patterns subsequently received.

16. Non Standard Store Items.

(a) These are items of commercial type nature may be purchased with due
authority from time to time under delegated powers for specific purposes and
is to be temporarily codified.

(b) Non-standard store items which become recurring nature, are to be

codified for further provisioning/ procurement actions.

17. Hull and Ship Fittings.

(a) Items which are built into the ship or are regarded as an integral part of
the ship and for which no accounting is necessary, are designated as Hull and
Ship’s Fittings. Examples: Mast, Machinery, Bollards.

(b) Such fittings might include items which can be classified as Naval Store
articles but the fittings are not accounted in Naval Store Accounts.

18. Portable Fittings.

(a) These are articles:-

(i) Other than those allowed in the Sea Store Establishments, and

(ii) Which are portable or can easily be rendered portable although

secured in position in ships.

(b) They are not on charge in the Naval Store Account but are accounted
for in loose leaflets. List of Portable Fittings and Spare Gear, D 787, which is
held by the Departmental Officer concerned or staff authorised by him.

(c) Examples of such items are:-

(i) Items or equipment made for a particular ship, e.g., fitted furniture
not classified as sea stores, accommodation ladders, racks for rifles,
cushions, canvas covers, gantlines, davits, falls and whips, awnings and
awning stanchions, slings etc.

(ii) Naval Store articles e.g., kit lockers, signal lockers.

(iii) Articles included in the Naval Stores which are secured or wired
in place e.g., switches, electric light fittings and other articles comprising
the electrical installation but excluding such items as portable plug-in
apparatus.

(iv) Naval Store Articles or components when assembled as complete

out fits e.g., radio, asdic, echo-sounding, audio frequency.
 8

19. Spare Gear.

(a) This term designate all spare parts of machinery including spares which
has not been:-

(i) Standardised as Naval Store Articles.

(ii) Included in the Special Store List of the ship.

(b) Spare gear is not accounted for in the Naval Store Accounts. However,
items can be demanded under Equipment and Spare Parts codified Part No.

20. Electronic Equipment/ Stores.

(a) Electronic equipment fitted in the ships/establishments includes W/T,

Radar and Asdic equipment/stores.

(b) Information about the composition of electronic equipment and the

identification of articles can be obtained from:-

(i) “E’’ List. The pertinent ‘’E’’ list names each item comprising
a set / equipment.

(ii) Instruction Book. This book contain a detailed list of

accessories, components and maintenance repair parts that make up
the equipment. It is furnished by the manufacturer of each electronic
equipment installed in ship.

(iii) Markings. Individual items of electronic material are identified

by the marking.

(iv) Reference Number. This is applied to an item by the

manufacturer contractor or government agency.

21. Component Parts.

(a) They are items of Naval Stores which form part of another item of Naval
Stores e.g. an electric soldering iron incorporates a length of electric cable, a
soldering bit, a heating element and plug.

(b) Component parts of Naval Store items are to be suitability cross

referenced/ linked with the main system or equipment.

22. Establishment of Sea Stores.

(a) These are standard list (generally a Book of Reference) showing details
and the categories of sea stores allowed to ships e.g. BR 358 is the
‘’Establishment of Sea Stores” for Executive Purposes for the capital ships e.g.
cruisers, air craft carriers and depot and repair ships.

(b) The “Establishment of Sea Stores’’ shows allowance of permanent

stores by Fixed and Scale allowance.
 9

(i) Fixed Allowance. Articles for which definite allowances are laid
down for a particular class of ship.
(ii) Scale Allowance. Articles for which the quantities allowed are
dependent on certain features of a ship, its fittings or complements.

23. Naval Store Keeping System.

(a) It is a system of Naval Store Keeping which is designed to enable each

ship and establishment to obtain the Naval Stores necessary for her upkeep
and operation and to maintain a proper standard of smartness and efficiency.

(b) The duties of Logistics Officer/ Base Logistics Officer are as follows:-

(i) Procurement of all Stores required onboard which are not

supplied by Material organisation.

(ii) Receipt, custody and issue of stores.

(iii) Accounting of all stores onboard iaw current regulations.

(iv) Responsible for smooth conduct of periodic audits through audit

agencies.

(c) Self-Accounting ships are those ships and establishments where

dedicated Logistics Officer is borne. However, the duties of Logistics Officer in
a non-self-accounting ship/ establishment are carried out by Base Logistics
Officer/ Depot Ship.
 10

CHAPTER 3

ALLOWANCES AND ESTABLISHMENTS OF NAVAL STORES

24. Allowance Lists.

(a) The description and quantities of stores allowed to ships are shown in
relevant BRs. These are:-

(i) Prepared at/ authorised/ amended by Naval Headquarters.

(ii) Promulgated as Books of Reference.

(b) In case of establishment, printed allowance lists are not provided and
the description and quantities of permanent stores authorised by GoI constitute
the established allowance.

(c) Requirement of permanent stores will be drawn as per the initial

government sanction. If, however, there are any further requirements, these
may be drawn under the powers of the Administrative Authorities. When the
requirement of the establishment is established and a consolidated inventory is
prepared, the same may be forwarded to Naval Headquarters through audit
authorities for obtaining sanction. Thereafter, a proposal seeking amendments
to inventory of stores with retrospective effect i.e. stores drawn initially under
the powers of administrative authorities and required to be held on a permanent
basis is to be initiated through respective Command HQs. However, fresh
proposals involving increase in quantities as well as introduction of new items
in the inventory may be forwarded with full justification to the Naval
Headquarters through Administrative Authority for obtaining sanction of
Competent Authority.

25. Establishment Lists.

(a) General Naval Stores. Details of sea stores, excluding special

stores, allowed to ships, are shown in the standard lists of allowances,
described as “Establishment of Sea Stores”. In case of large ships, allowances
appropriate to each of the main departments are shown in separate Sea Store
Establishments e.g., Establishment of Sea Stores for Executive Purposes, BR
358 (i). In case of smaller ships one Sea Store Establishment e.g., BR 332
covers all departments. The principle information included in Establishment of
Sea Stores is as follows:-

(i) Classification of the various types of ships to which the

Establishment relates.

(ii) List of allowances of permanent stores, both ‘Fixed Allowances’

i.e. those articles in respect of which definite quantities are laid down
according to classification of ships and ‘Scale Allowances’ i.e., where the
quantities allowed are assessed in relation to certain features of ship.

(iii) List of “Minimum” and “Emergency” stocks of certain essential

consumable stores which must be maintained onboard.
 11

(iv) List of principle items and quantities of consumable stores e.g.,

tools, signal flags, considered necessary for equipping the various
compartments of a ship on first commissioning.

(v) In case of small ships, details of the consumable stores required

to complete the ship on first commissioning.

(vi) List of spares of certain installations e.g., fitted telephones or

groups of stores required in specific circumstances such as ‘stores for
damage control’.

(b) Specialised Groups of Stores. Allowances of certain specialised

groups of stores e.g., radio, asdic, echo sounding and minesweeping are shown
in separate Establishment Lists. The allowances of these publications are
normally related to outfits and type of equipment and not to specific class of
ships.

(c) Establishments for Requisitioned Vessels. Special Establishments

applicable to various types of vessels requisitioned in emergency or to certain
equipment placed onboard such vessels, are distributed to authorities
concerned by Naval Headquarters as and when necessary.

(d) Ships/establishment shall demand all stores authorised by various

allowance lists. However, in case of additional requirements at a later date, the
normal procedure to obtain stores on temporary/ permanent loan, one time
approval shall be followed.

26. Amendments to Establishments and Lists of Particulars.

(a) Decisions promulgated in Navy Orders from time to time affecting

Establishment of Sea Stores or Lists of Particulars are collated and issued
periodically to all holders of the publications.

(b) When changes in allowances are promulgated, action to adjust the

descriptions and quantities to be held is taken by the ships without waiting for
the formal amendments in the allowance list with the procedure prescribed in
Article 34.

27. Ship’s Warrant.

(a) A detailed list of allowances of Permanent Stores is prepared for each

ship on first commissioning or restoring after conversion / modernisation/ long
refit. This list is known as Ship’s Warrant and issued by Naval Headquarters by
the Professional Directorate in consultation with the Principle Integrated
Financial Adviser (N).

(b) The Commanding Officer/ Logistics Officer shall be responsible for

preparation/ forwarding of draft Warrant of Stores to SDI/Material Organisation
for onward submission to IHQ MoD (Navy) through respective Administrative
Authorities in accordance with regulations in vogue.
 12

28. First Schedule of Consumable Stores.

(a) On the basis of actual expenditure of the ships in the service, IHQ MoD
(Navy) shall prepare/ authorise first outfit of general consumable stores for each
class of ship.

(b) Such outfits are kept under review in order that they may reflect changing
trends of usage in the fleet/ establishments.

29. Special Stores.

(a) Information regarding special stores is given in the memorandum of

Instructions to the various lists of Particulars.

(b) Engineer’s Special Stores are peculiar to a particular ship and only a
small percentage of these stores are common stores held in stock in Material
Organisations / Naval Store Depots. The list of Special Stores, for Engineering
purposes, is prepared by the Engineering Department, and it indicates:-

(i) Stores which can be manufactured onboard or obtained from

dockyard stocks.

(ii) Stores which are obtainable only from the manufacturer.

(iii) Quantities to be supplied to the ships. These constitute first outfit

and are taken into stock.

(iv) In case of consumable articles, the estimated 12 months

expenditure.

(v) In case of permanent articles the spares required to be carried

onboard, as indicated in Special Stores List.

(vi) Method of replacement e.g., manufacturer, dockyard stocks, or to

be manufactured onboard

(c) It is essential that the stock held on board should not fall below the
“Minimum Stock Level’’ prescribed.

30. Portable Fittings.

(a) In addition to the items allowed in the Sea Store Establishments, certain
items are demanded by and supplied to the dockyard for fitting onboard. Such
items are included in Lists of Portable Fittings.

(b) The list of Portable Fittings distinguishes between those stores which
are accounted for as portable fittings and those which are accounted as Sea
Stores.

(i) It prescribes the person responsible for the custody and

accounting of portable fittings.

(ii) Lays down the method of replacement.

 13

(c) If the Logistics Officer is required to replace such equipment, same need
to be accounted appropriately as per ship’s accounting procedure.

31. Scope of Establishment Lists. The scope of allowance lists with regard to
supply of stores shall be as follows:-

(a) Ship being Commissioned or Re-Stored. Establishment of Sea

Stores and First Schedule of Consumable stores and Allowance Lists for
Specialised Groups of Stores, provide a complete list of permanent and
consumable stores placed onboard a ship as a commissioning outfit. Each list
is intended to include all stores essential for the efficient operation and
maintenance of the ship.

(b) Ship in Commission. Establishment of Sea Stores, First schedule

of Consumable Stores and Allowances Lists, specify the amounts of stores that
ship is required to carry onboard. Ships are required to carry full allowance of
permanent stores and are not permitted to alter the quantities without Naval
Headquarters approval. In the case of consumable stores, First Schedule of
Consumable Stores provides a guide to the range and quantities of stores that
will be required to operate the ship. Subsequent replenishment of Consumable
Stores shall be based on past expenditure and any special known
requirements.

32. Departure from the Quantities Allowed.

(a) Permanent Stores.

(i) Increase in the allowances of permanent stores is not permitted

without Naval Headquarters’ approval.

(ii) The Administrative Authorities, however, may authorise the issue

of quantities differing from the established allowances, if circumstances
are exceptional and justify immediate supply. Such issues shall be
treated as temporary loans and the period of loans shall not exceed the
period authorised.

(iii) In all other instances in which supply is considered essential by

the Administrative Authority, the procedure detailed in Article 33 shall be
followed.

(b) Consumable Stores.

(i) Any demand for consumable stores of a description not already

followed by First Schedule of Consumable Stores and not required for
refit or in connection in list of Portable Fittings, shall

(aa) Indicate the reason for requirement.

(ab) Be signed by the Commanding Officer/ Logistics officer,

after careful consideration.

(ii) Such demands will be authorized by the Administrative Authority.

 14

(c) To avoid excessive stores, congested storerooms and additional

stocktaking work, the quantities of consumable stores shall be reviewed
concurrently with the normal stocktaking routine and the stores found in excess
of requirement shall be returned to the Nearest Naval Store officer. Care shall
be taken to ensure that the stores held do not fall below the emergency and
minimum stocks prescribed.

33. Alterations in Allowances.

(a) Any adjustment required in the Establishment of Sea Stores shall be

reported to the Naval Headquarters preferably as a single case for entire class
of ship through the Administrative Authority. The report shall state the reasons
for the proposed alterations and the administrative authority in forwarding the
report shall recommend whether the alterations are considered to be applicable
or not to the remaining ships of the ‘Class’.

(b) All proposals for additions/alterations in allowance to warrants of ships

will be reviewed at IHQ MoD (Navy)/Directorate of Logistics Support in
consultation with the concerned Professional Directorates and PIFA (Navy).
Those approved will be published in the form of amendments/errata to the
relevant warrants/ Allowance lists/ Inventory of sea stores for ships.

(c) When circumstances warrant, such amendments/errata may be

promulgated in Navy orders/ policy letter by IHQ MoD (Navy) which shall also
constitute the necessary authority.

34. Action Consequent on Amendment to Establishment of Naval Stores.

(a) When Additional Items are Authorised.

(i) Open the required pages in the Naval Store Ledger/ Electronic
Ledger.

(ii) Forward demands to Material Organisation to issue Naval Stores to

the establishment indicating the covering authority.

(b) When Items are Deleted or Substituted.

(i) Note deletion or substitution in Naval Store Ledger/ Electronic ledger.

(ii) Amend the Establishment of Sea Stores.

(iii) Return the items which are in excess onboard to the Material
Organisation and forward demands to Material Organisation for the
items which are required to complete the new Establishment of Sea
Stores.

(c) When Changes in Scale Allowances of Permanent Stores are

Promulgated.

(i) Logistics officer shall prepare Form S-125 in triplicate or through

appropriate procedure in computer.
 15

(ii) Departmental officer concerned shall complete the form and return to
Logistics Officer.

(iii) The Logistics Officer shall dispose the form as follows:-

(aa) Original sent to Material Organisation together with

demand voucher or survey voucher.

(ab) Duplicate filed in numerical order after revised allowance

has been inserted on the reverse of the relevant page of the store
account along with notation of authority.

(ac) Triplicate retained by Departmental Officer and filed with his

copy to the List of Particulars.

(d) When Changes in ‘Fixed Allowances’ of Permanent Sea Stores

Promulgated.

(i) Amend the allowances on the reverse of the relevant ledger in the
Naval Store Account along with notation of authority.

(ii) Prepare the demand voucher or the survey voucher required.

(e) When Approved Alterations or Additions to Ships Fittings or

Equipment are Carried by Ships Staff. The ship shall inform the Section of
Material Organisation of any consequent alterations to the Lists of Particulars
in regards to Naval Stores by scale.

(f) Ships Supplied with Additional Stores Whilst Employed on Special

Duties. They shall adjust their stock on return to normal service.

35. Radio Equipment.

(a) Ships Spares. The Logistics officer is concerned only with spares which
are held as main stock and kept in the custody of the Logistics Officer.

(b) Ready Use or Essential Spares. For each set (which are to be supplied
as first fitting items, and on the basis of the quantity shown for every 5 or fewer
outfits to be fitted) include stocks vulnerable components most likely to require
replacement during period of initial testing and tuning. Items not utilised during
initial period shall be handed over to the user officer for re-storage near the set.
The user officer should obtain the balance complete authorised allowance for
ready use spares from Logistics Officer of the ship who will issue such items
outright. First outfits of these spares (which are not to be regarded as Ready
Use Allowances) are supplied with their set and do not apply in the Naval Store
Account.

(c) Spare Units. Comprising main items required in certain cases for
fitting in test or stowage racks which may be sighted alongside or near the main
sets in electronic maintenance room.
 16

(d) Spares For Electronic Maintenance Room. The spares comprise a

working stock for repair purposes drawn from the main stock of spares [See
sub-para (a) of this paragraph and Para 36 (e) below.

36. Allowances.

(a) Ships spares for radio equipment are shown in individual E/FE Lists. In
respect of commercial radios the allowances are worked out by Naval
Headquarters and promulgated.

(b) Ships spares for obsolescent and certain special sets not included in the
general radio spares lists are shown in individual E/FE Lists.

(c) Ready use Spares. The quantities of spares for technical equipment
(e.g., radio, asdic) as calculated from E/ FE Lists and authorised lists of
allowances provide an overall ships allowance to cover all equipment fitted.

(d) Spare units shall not be taken on charge in the Naval Store Account.
They shall be dealt with for accounting and replacement purposes as
components of the complete set.

(e) Spares for Electronic Maintenance Room (EMR). These spares

shall be issued outright to the Electrical Officer but the Logistics Officer’s stock
should only be replenished when it becomes necessary to replace items
actually expended. The quantity of spares to be held in the EMR shall be agreed
between the Logistics and the Electrical Officers subject to the following
considerations:-

(i) EMR stock is to be limited to items most commonly required as

replacements and shall not normally exceed 20% of the ships total
allowance.

(ii) Where the general radio spares list allows not more than two spares
of a particular item, these shall not be issued to the Electrical Officer for
retention in the EMR but shall be issued only when required for
replacement purposes.

37. Calculation of Allowances and Supply Arrangements.

(a) Allowance of ships spares shall be calculated in accordance with E/FE Lists
or authorised lists of allowances.

(b) In case of a type of equipment fitted in a ship for the first time, the
appropriate complete outfit of spares shall be issued by the Material
Organisation.

(c) Spare Units and Ready Use Spares will be supplied by Material
Organisation at the same time as fitted components.

(d) Spares for Electronic Maintenance Rooms.

 17

38. Return of Spares. When a radio set or outfit is removed from a ship, ships
spares allowances shall be adjusted as necessary and any surplus items returned to
the Material Organisation.

39. Fuel Oil. The total allotment for each type of fuel oil for certain classes of
ships is fixed by Naval Headquarters annually based on the existing consumption
pattern and operational requirements.
 18

CHAPTER 4

STORING PERIODS

40. Object. The interest of planned replenishment of consumable stores and with
a view to economising in transport and man hours, ships and establishments shall be
stored for prescribed periods. Thereafter a general replenishment shall normally be
made after a fixed interval has elapsed.

41. Storing Periods and Storing Intervals.

(a) The ‘Storing Periods’ and ‘Storing Intervals’ for the principle classes of ships
are issued by the Administrative Authorities who shall be consulted for any
detailed instructions.

(b) On each occasion of replenishment, ships shall complete the requirements

for the period indicated, unless special circumstances warrant otherwise. This
means that replenishment demands shall also be prepared at the prescribed
intervals with a view to having onboard on the conclusion of replenishment,
sufficient stores to last, at the normal rate of expenditure, for the period
appropriate to the ship.

42. Auto-Replenishment of General Consumables Stores.

(a) The Command Logistics Officer in consultation with stakeholders shall

prepare a list along with the allowance of high turnover general consumables
stores required for storing of ships/ establishments for Auto Replenishment of
Stores (ARS). On receipt of approval from Administrative Authority, the list shall
be forwarded to respective Material Organisation for compliance.
(b) The approved list shall be valid for a specific period. Same shall be revised
once in three years or when directed by Administrative Authority.
(c) The Storing of Ships/Establishments for ARS shall be on quarterly/ twice
basis respectively starting from Jan of every year.
(d) RIO Demands to be raised by Material Organisations for the approved list
for storing of Ships/Establishments.

(e) ARS shall not be carried forward to next year in case of non-drawl/ non-
collection/ non-availability by Ship/Establishment.

(f) Advance issue of ARS shall be permitted with the approval of concerned
CMP when inescapable need arises.

(g) Excess drawl than authorised ARS list is to be approved by the

Administrative Authority and same to be issued by Material Organisation as per
availability against the demand raised by the user.
 19

43. Ships in Reserve. They shall be replenished in accordance with the

instructions issued by the admin authority based on the policy laid down by IHQ MoD
(Navy) and promulgated in the local orders.

44. Establishments. The storing periods and storing intervals in the case of
establishments shall be decided by Administrative Authority, keeping in view the
factors like distance involved, nature of establishment etc. Storing periods and storing
intervals thus decided shall be promulgated in local orders.

45. Engineers Special Stores.

(a) In normal circumstances, the consumables required for equipment can be

demanded by a ship from Material Organisation as per the scheduled
maintenance routine or on requirement basis.

(b) The Commanding Officer/ Logistics Officer shall be empowered to approve

any such demand raised by technical officer for consumables item from Material
Organisation. The responsibility to justify the requirements of any such item will
lie with the Technical officer for all purposes.

(c) The Professional Sections/Controllerates/Divisions at respective Command

Headquarters in consultation with Command Logistics Officer may also
promulgate a list of critical spares (either equipment wise or class of ships wise)
for the ships proceeding on extended deployments/ OSD. Material
Organisations shall be responsible to provide these spares to concerned ships
on requirement basis on the directives of Administrative Authority.

(d) It will be the responsibility of the concerned ship to return the unused items
to Material Organisation within 15 days on return to harbour from deployment.
A consumption report/ return for the consumed items from Kit is also to be
submitted to Administrative Authority/ Command Logistics Officer of Command/
Fleet Logistics Officer of Fleet by the concerned ship.

(e) Items of permanent nature which have been consumed shall be treated as
items issued on PTS basis and ship shall be responsible to survey the defective
item within 45 days from return to harbour.

(f) Material Organisation on receipt of consumption report from ship along with
unused items shall ensure replenishment of items at the earliest for subsequent
issue to ships in future.

46. War/Emergency. During war/emergency, the storing periods prescribed are

held in abeyance and the Logistics Officer shall:-

(a) Replenish Naval Stores to full War establishment as issued by Naval

Headquarters.

(b) Unless instructed otherwise, ensure that sufficient stocks are

maintained to cover the maximum period envisaged for operations.
 20

47. General Instructions.

(a) Paints & Cleaning Materials. Quantities of paint, paint brushes and
various stores used for cleaning purpose e.g. soap, soda, scrubbers etc are
exceptions to the above rules. The minimum stock of such items shall be
equivalent to one month’s requirements at peace time rate of expenditure.

(b) Photographic Stores. In view of the short useful life of many of the
items of photographic stores, the quantities for stocking be calculated so that
these items are not expired before consumption.

(c) Items Liable to Deterioration. The quantity of items which are liable
for deterioration due to extreme climate conditions or for any other reasons shall
be determined at the discretion of the Logistics Officer.

(d) Ship Proceeding to Foreign Countries, etc. Ship proceeding to

foreign countries shall be fully stored for the duration of its deployment period.
The replenishment shall be carried out as near the time of sailing as practicable.
 21

CHAPTER 5
INITIAL SUPPLY OF STORES

48. Stores Supplied when Building. Naval Stores are supplied for new ships and
for ships recommissioned after Conversion/ Refit as explained below: -

Purpose for which Consigned

Ser Accounting
Supplied to
(a) Supplied on form IN-478
stamped “Initial Supply” or
through appropriate procedure in
computer.
Overseers/
Items for use in the
appropriate
(a) construction of ship (b) Logistics Officer not
officers/ ship
i.e. Hull Fitting concerned as they are not for
builders.
account change.

(c) No further accounting is

required.
(a) Supplied on form IN-478
stamped “Initial Supply” or
through appropriate procedure in
computer.

(b) Logistics Officer not

concerned as they are not for
account charge.
Items of equipment Overseers/
(c) Placed on Departmental
required to be fixed appropriate
(b) List of Portable Fittings by
in place. i.e officers/ ship
overseers/ appropriate officer.
Portable Fittings builders.
(d) The “list” thus prepared is
distributed between.

(i) Dept Officer and Logistics

Officer of the ship.

(ii) Appropriate dockyard

Dept.
(a) Are on charge in Naval
Stores account.
Items of Sea Stores
Overseer/ (b) Issued on Pmt loan to
Equipment (Yard
appropriate Department Officer.
Allowance/ Naval
(c) dockyard
Stores) placed
officers/ ship (c) Overseers/Dockyard officers
onboard by ship
builder responsible for handing over to
builders
Logistics Officer on form IN 936
duly endorsed with the position of
the ship in which item has been
 22

placed or through appropriate

procedure.
(a) Form IN 936 shall be
receipted by the Logistics
Permanent Stores
Officer or through appropriate
for issue on Logistics
(d) procedure in computer.
Permanent Loan on Officer
commissioning
(b) Quantities supplied shall be
checked against ledger entries.
Store Room stock (a) Form IN 936 shall be
of Permanent Receipted by Logistics Officer or
Stores allowed as through appropriate procedure in
spares & computer.
Logistics
(e) Consumable Stores
Officer
as per First Outfit (b) Quantities supplied shall be
Schedule of checked against ledger entries.
Consumable
Stores.
(a) Form IN 936 shall be signed
by overseers/dockyard officers
or through appropriate procedure
in computer
Consumable Stores
required by ships
Officer (b) Form IN 936 shall be handed
(f) officers during
Demanding over to the Logistics Officer or
building & for use in
through appropriate procedure in
storing
computer

(c) Shall be accounted in the

Naval Store accounts.

49. First Fitting Out.

(a) When a newly commissioned ship/newly constructed ship or a ship taken

in hand for re-storing after conversion/refit is fitted out, IHQ MoD (N)/ DNA /DLS
will address a ‘Storing Letter’ to the Administrative Authority with a copy to the
appropriate Material Organisation and the ship. The allowance for each class
of ship is required to be prepared by IHQ MoD (N), in consultation with
Professional Directorates keeping in view the past consumption pattern of the
similar class of the ship and uploaded in ILMS for unbarred access to the ship
as well as concerned Material Organisation. Same list is required to be
forwarded to the concerned Command HQ for reference.

(b) The Administrative Authorities are to ensure that completed List of

Particulars are made available to Material Organisation and Logistics Officer of
concerned ship, minimum 24 months prior commissioning and 06 months prior
conversion/ refit is fitted out.

(c) On promulgation of FOAL allowance on system, Logistics officer to liaise

with the concerned MO / SDI team for availability of the stores and intimate
date/ time of supplying stores, especially Pmt / technical stores. On receipt of
this letter the Material Organisation will arrange for following:-
 23

(i) SDI team will raise RIO demands against the populated FOAL
allowance in the ILMS system, to cover the “first supply” of:-

(aa) General Pmt stores as prescribed in the Sea Store

Establishments.

(ab) General consumable stores in accordance with First Outfit

Schedule of Consumable Stores.

(ac) Technical stores such as spares for radio and echo

sounding equipment as laid down in the E lists or list authorised
by IHQ MoD (N).

(ii) Preparation of the Naval Stores Ledgers in accordance with the

rules prescribed in this Manual.

(iii) Designating an officer to store the Ship.

(iv) Material Organisation with the receipt of ‘Storing letter’ to ensure

that all the activities of storing of ship are commenced as per storing
timelines.

(v) Completion report by the Logistics Officer of the ship and the
concerned Material Organisation will be forwarded in 3 months post
commissioning of the ship.

50. Duties of the Officer Appointed in Connection with Initial Storing.

(a) An officer shall be appointed at the initial storing of ships newly built or
re-commissioned after refit or reserve involving complete re-storing to :-

(i) Assist and advise ships officers in connection with the stowage
and accounting arrangements for Naval Stores.

(ii) Ensure that the First Outfit of Naval Stores has been correctly
posted in Ledgers.

(iii) Ensure that the allowance is correctly populated in ILMS and

timely issued by SDI team at concerned MO.

(b) The officer, with his knowledge of Naval Stores, in particular, shall advise
and assist the Logistics Officer in the supervision of the following duties:-

(i) Checking, assembling, and signing for stores prior to and during
storing.

(ii) Stowage in the store rooms.

(iii) Tallying of racks and bins.

(iv) Entering Stowage on vouchers S I34/3 and transferring those

details to the back of Ledger pages IN 329/ S 151 and IN 330/ S 153.
 24

(v) Progressing preparation of Permanent Loan Ledger IN 354/ S

1099.

(c) It is to be clearly understood that the embarkation and subsequent

accounting of these stores are, however, the responsibility of the Logistics
Officer and any initiative taken by this officer to assist, in no way relieves the
Logistics Officer of his responsibility.

51. Responsibility of the Logistics Officer when Ship Fits Out.

(a) The Logistics Officer on taking up his appointment shall: -

(i) Ensure that all Naval Stores allowed by establishment have been
demanded by “SDI Section” of the Material Organisation and supplied.
(ii) Acquaint himself with the disposition within the ship of all Naval
Stores.

(iii) Obtain from the Departmental Officer’s voucher S 134/3 IN

1049/3 or equivalent covering supplies of Naval Stores.

(iv) Ensure that Naval Stores are properly accounted for as

prescribed in this manual.

(v) Ensure timely report to IHQ / AA for completion of FOAL storing.

(b) Before the ship leaves the Shipyard the Logistics Officer shall:-

(i) Obtain from the Overseer/ Dockyard Officer full particulars of

Naval Stores supplied by the shipbuilders in accordance with the
contract.

(ii) Receive from Overseer/ Dockyard Officer Supply Note form

S 134/3 IN 1049/3 duly endorsed with the place where the item is fitted
or through appropriate procedure in computer.

(iii) Ensure that they have been taken on charge in the Naval Store
Ledger.

(c) During the storing period he shall:-

(i) As and when he receives information about the permanent stores

fitted in places, obtain a receipt on Temporary Loan Book, Form IN 353/
S 1092 from Departmental Officer concerned, using a separate page for
each department or through appropriate procedure in computer. Form
IN 353/S 1092 book, will then be used for preparing the Permanent Loan
Ledger Online or through appropriate procedure in computer.

(ii) Similarly record permanent articles subsequently issued for

departmental use.
 25

(iii) Insert details of stores received under serial number 6 of Article

71 on counter book form IN 303/ S149 receipts being obtained from the
departmental Officer concerned or through appropriate procedure in
computer.

(iv) Deal with subsequent supplies in the normal manner.

(v) So far as practicable, stow stores sent to contractor’s work for use
on trials and for Navigational purposes in such a manner as to render
them immediately available as and when required.

(vi) Forward progress report of storing to Administrative Authority/

IHQ MoD (N).

52. Special (Non Rate Book) Naval Stores.

(a) When it is necessary for special or proprietary articles to be used for the
maintenance of machinery or equipment, a list of such special stores shall be
promulgated by IHQ MoD (Navy).

(b) The Logistics Officer is not responsible either for preparation or disposal
of these items and the same is to be maintained by the concerned department.

53. Supply of Newly Developed Equipment and Spare Parts.

(a) Advance notice of the intended supply of newly developed equipment

and their spare parts shall be given by Naval Headquarters to ships and
establishments concerned.

(b) Normally ships and establishments shall not be required to raise

demands for such stores, the supply being arranged in accordance with the
procedure promulgated.
 26

CHAPTER 6

ISSUES TO DEPARTMENTAL OFFICERS

54. Issues. The term “Issues” in this Manual refers to expenditure of stores from
the Logistics Officer’s charge for various departments. The term “Issues” shall not be
used interchangeable with the term “Transfers”.

55. Demands. Issues shall be made by the Logistics Officer on the basis of
properly authorised demands from the ship’s departments. The Head of each
department has authority to demand stores for use in his department within the
allowance.

56. Demand Book. The Logistics Officer shall provide all officers authorised to
demand Naval Store with forms for “Demand on the Logistics Officer for Naval Store”
which will be:-
(a) Uniquely numbered.
(b) Stamped with an appropriate prefix to indicate department e.g. ‘X’ for
Executive, ‘E’ for Engineering etc.

57. Preparation of the Demand.

(a) Demands for stores shall be prepared on the relevant form in

accordance with the following instructions:-

(i) Separate demand shall be raised for:-

(aa) Permanent stores.

(ab) Various categories of consumable stores.

(ac) Portable fittings.

(ii) Each demand shall be raised in duplicate and completed in

accordance with the system implemented on-board for raising of
demand.

(b) Under no circumstances, shall quantities be increased or further items

added in a demand, after authorisation by the officer.

(c) Any type of amendment should have approval of the officer raising the
demands.

58. Screening of Demands in Store Office.

(a) Completed Demand shall be scrutinised by Logistics Office prior to

issue. Each request shall, as far as practicable, be checked for the following:-

(i) The stores are properly identified.

 27

(ii) The stores are available in the stock.

(iii) The articles are not in short supply. Demands for items in short
supply shall be approved personally by the Logistics Officer.

(iv) The demand is raised in accordance with prescribed instructions.

59. Procedure for Issues. Where it has been determined that an issue will be
made properly, prepared demand form, original copy of demand shall be extracted
and the issue made. The recipient shall be provided with issue details.

60. Items Which Cannot Be Issued (See Article 61). They shall fall in any one
of the following two categories:-

(a) Items Ordinarily Carried in Stock. When a demand contains an item

that is ordinarily carried but which is not in stock at the time, such demand (of
item) shall be cancelled and the department shall be requested to submit
another demand after stock replenishment. Same procedure shall be adopted
when a demand is partially met.

(b) Items Ordinarily Not Carried in Stock. When a demand contains an

item which cannot be supplied from the stock and which is not ordinarily carried
in stock, such item shall be brought to the personal attention of the Logistics
Officer, who after satisfying himself as to the necessity, shall arrange for
procurement under delegated financial powers.

61. Authority for Issue. The stores shall not be issued from the store rooms
except in exchange of a demand which fulfils the following two basic requirements:-

(a) It must have approval of HoD/ Departmental officer.

(b) It must bear a consecutive number in the department’s Demand Book

series.

62. Issue Procedure.

(a) When Stores are Issued. The issuing storekeeper shall draw stores
from the appropriate bins. When the issue is completed, the demands shall
be receipted by the recipient of the stores. This procedure is known as “Check
off and receipt”.

(b) When Stores are not Available. If the stores demanded are not in
stock, then:-

(i) Department may be issued with substitute item if feasible and

agreed upon. Necessary changes should be done in the demand and
approval of authorised officer to be taken.

(ii) In case of non-suitability of substitute item, Departmental officer

may forward demand to Material Organisation. The demand shall be
vetted and duly recommended by Logistics officers of ship/
establishment.
 28

(c) All issue vouchers to be accounted properly in store office for future audit
purpose till the requirement of manual account keeping is in existence.

63. Test Comparison and Disposal of Forms. Test comparison of demand

and issue copies of vouchers should be made occasionally both by the Logistics
Officer and the Heads of Departments to ensure that unauthorised alterations are not
being made. These vouchers shall be kept for examination by NLAO during audit.

64. Issue of Permanent Stores. Issues of permanent stores shall be made in

the following circumstances:-

(a) Normal Issues.

(i) To replace articles worn out, broken or otherwise unserviceable.

The old articles shall be returned to the Store at the same time as new
ones are drawn in replacement.

(ii) To replace articles lost by accident, neglect or theft.

(iii) As additional articles i.e. on “Permanent Loan” to the various

departments of the ship.

(b) Issues for Portable Fittings.

(i) For fitting in place onboard, to complete approved additions to the

Portable Fittings of a vessel or in replacement of defective articles on the
List of Portable Fittings.

(ii) To replace Portable Fittings lost or destroyed.

(iii) To replace fittings not included in the List of Portable Fittings or

to effect approved alterations etc., which do not affect the List of Portable
Fittings of the vessel.

(iv) As a component and subsequently regarded as part of an article

of piece of an apparatus (e.g., plugs fitted to particular apparatus).

(c) Demands to cover additional stores shall quote the authority for the
supply.

(d) The demanding officer shall indicate why the old article is not being
returned, where applicable.

(e) In case a loss statement is prepared, its number and date shall be
quoted in the demand.

65. Issue of Consumable Stores. Supplies of consumable stores shall be

made as required by the various departments of the ships, but the quantities shall not
exceed what is necessary for present use. The Logistics Officer shall ensure that all
stores are issued in quantity essentially required for current use. Consumable stores
which from their nature, could be utilised for other than authorised purposes, and shall
only be issued on presentation of authorised demand.
 29

66. Issue of Quasi-Permanent Stores.

(a) After a first outfit has been drawn, only issues in lieu should be
demanded for

(i) The first outfit.

(ii) Additional quantities, stating specific services for which the stores
are required. This shall be signed by the HOD concerned.

(b) Replenishment of Quasi-permanent stores shall only be made in return

of approximately equal quantity of broken or used articles.

67. Stocks Not in Custody of the Logistics Officer.

(i) Paint, Paint Materials, Hydrochloric acid – Shipwright Officer or

Executive Officer.

(ii) Timber – Shipwright Officer or Executive Officer.

(iii) Fuel Oil, Lubricating Oil, Gasoline – Engineer Officer.

(iv) Sulphuric acid and Nitric Acid – Electrical Officer.

(v) Photographic Store – Photo Officer.

(a) Paints and associated items in the custody of the Shipwright Office or
Executive Officer, shall be issued to the ship by Material Organisation as per
the allowance fixed by the respective Command Headquarters.

(b) Items should be treated as consumable items and all accounting and
custody procedures for consumable store to be followed.

(c) All those items where conversion is required like timber, a monthly
conversion note to be maintained by Departmental Officer for auditing
purpose. A copy of the same is to be forward to Logistics officer/ Store office
wherever feasible.
68. Issues from Naval Store of Ships Undergoing Refit but Which are not
De-stored.

(a) Issue shall be confined to the normal activities of the ship and made on
valid demands by an authorised representative of the Head of the Department
against which they will normally be debited.

(b) Except in special circumstances, stores required in connection with

Dockyard work shall not be supplied to Dockyard departments from ships
stocks. Particulars of such supplies, when made, shall be furnished to the
Dockyard department concerned and Material Organisation.
 30

69. Stores for Making Good Defects.

(a) For making good defects which are within the capacity of ship’s staff, the
materials available in the ship may be demanded by ship’s staff.

(b) The Heads of Departments shall demand consumable stores for the
purpose from the Logistics Officer.

(c) If stores demanded are not available in stock the Logistics Officer shall
demand them from Material Organisation.

(d) The instruction contained in above mentioned articles shall govern the
supply of permanent stores for making good defects.

70. Conversions.

(a) Whenever stores are required for manufacture of articles to replace

others which have been lost or otherwise expended or for any other purpose, a
demand is raised by the Department Officer concerned. This shall indicate:-

(i) The circumstances which render the conversion necessary.

(ii) Registered number and date of loss statement, if any.

(iii) Particulars of the stores required.

(iv) Articles to be manufactured.

(b) On completion of conversion, the Logistics Officer is to:-

(i) Issue outright from the Naval Store the components supplied for
the conversion.

(ii) Take on charge in Naval Store Account the article manufactured.

 31

CHAPTER 7
ISSUES ON LOAN

71. Supplies of Naval Stores on Loan. Naval Stores may be issued on loan
under any of the following circumstances:-

(a) Permanent Stores.

(i) On Permanent Loan.

(ii) On Temporary Loan.

(b) Consumable Stores. On Temporary Loan.

72. Permanent Loan.

(a) The Logistics Officer shall issue on permanent loan to the Head of a
Department or an Officer/ Master Chief Petty Officer authorised by him, those
permanent stores which are specified in the Establishment of Sea Stores or
otherwise sanctioned, which:-

(i) Are in continuous use by the department.

(ii) Must be kept in particular position outside the authorised store

rooms.

(b) The maintenance of stocks of tools by Ship’s departmental officers etc.,

which are used occasionally, shall be discouraged.

73. Recording of Permanent Loans.

(a) Recording of Naval Stores issued on permanent loan should be

undertaken on the relevant ledger.

(b) Necessary documents shell be prepared, one being held and maintained
by the Supply Officer/MCPO the other by the person responsible for the custody
of the stores. These documents shall be serially numbered, each entry showing
the name of the department concerned.

(c) The entries shall be divided into two parts according to the period during
which the articles concerned shall be mustered.

PART I - Permanent Valuable or Attractive Articles as shown in Chapter 12,

and the remaining items on permanent loan, except those listed in Part II.

PART II - Items normally rigged in place and certain portable articles as shown
in Chapter I2.
 32

(d) The following certificates to be prepared for the mustering of stores in

the format prescribed on following occasions:-

(i) Certificate, Form IN -806A or through appropriate procedure in

computer.

(aa) Six monthly comparison by Logistics Officer/ MCPO LOG

(MAT).

(ab) Six monthly muster by Departmental Officer/ MCPO LOG

(MAT).

(ii) Certificate of officer/MCPO on assuming responsibility for stores,

Form IN-806B or through appropriate procedure in computer

(iii) Certificate of Logistics Officer/ MCPO on IN 806C or through

appropriate procedure in computer.

(e) The issues on permanent loan be accepted by the authorised

representative of the department concerned as per defined role. Permanent
loan issue is completed only post acceptance from the departmental officer.

74. Departmental Custody Record Cards.

(a) Whenever necessary, to maintain a continuation of responsibility for

permanent stores and to provide an accurate record of the location and custody
of permanent stores in the ship, when individual responsible for stores issues
or allocates stores on his Permanent Loan Ledger to other officers or men in
his department, he shall record the loan to each custodian on "Custody Record
Cards".

(b) Separate Custody Records shall be kept for:-

(i) Each type of item.

(ii) Each person to whom an item is issued.

(c) The Head of the department shall ensure that when a custodian of stores
is relieved of his particular duties, the stores are verified and signed for by the
new custodian.

(d) Departmental Custody Records shall be mustered by the departmental

officer on the following occasions:-

(i) When accepting the item.

(ii) Change of custodians.

 33

75. Recording of Radio, Sonar etc Installation.

(a) Ships.

(i) SONAR, Echo-sounding Hydrophone and Audio frequency

Installations, till they are transferred to Lists of Portable Fitting, shall be
recorded as Naval Store as complete set. Permanent Stores held by
Departments as spares and accessories for these installations shall also
be recorded on the Permanent Loan Ledgers.

(ii) Gyro and Magnetic Compass Equipment. All permanent

stores comprising the equipment shall be accounted for in the Naval
Stores Accounts and recorded on the Permanent Loan Ledgers in detail.

(b) Establishments.

(i) Where appropriate, shall be recorded on Permanent Loan

Ledger as “Complete Set”.

(ii) Permanent Stores held by Departments as spares and

accessories shall also be recorded in detail in the PLL.

76. Bedding, Furniture in Cabins, Offices and Messes.

(a) Furniture and bedding issued on loan for use in office cabins and messes
shall be recorded in the Permanent Loan Ledger of the Executive Officer.

(b) The Executive Officer shall account for all subsequent loan issues to
respective custodians on Departmental Custody Record.

(c) The Executive Officer shall prepare separate record for each cabin,
office or mess. The record should be signed by the:-

(i) Occupant of the cabin.

(ii) President or senior sailor of a mess, who shall retain the duplicate
copy of the document and return the original to the Executive Officer.

(d) From records, the Executive Officer shall prepare an abstract.

(e) Executive Officer shall be responsible for keeping all records updated.

77. Number of Permanent Loan Ledgers. The authority for deciding number of
PLLs to be maintained by a particular ship/ establishment shall lie with the
Commanding Officer. A register showing the details of Permanent Loan Ledgers
operative in a ship/establishment shall be maintained by the Logistics Officer in the
following form or through appropriate procedure in computer:-

Serial Particulars of the Officer responsible

Number Permanent Loan Ledger
 34

78. Transfer of Persons Holding Naval Stores on Loan.

(a) When the person to whom stores have been issued on permanent loan,
is relieved of his particular duties, the Commanding Officer shall ensure that the
stores are verified as prescribed in Chapter 12. Persons associated in
verification shall, as far as practicable, be the individual giving up charge and
the one to whom the stores are to be transferred for custody or an officer
deputed by the Commanding Officer to take temporary charge of them pending
the arrival of the person to whom they will eventually be transferred.

(b) The person to whom the stores are transferred, including those
appointed for a short period or for passage, shall assume charge post
verification of items in PLL.

(c) When owing to the large number of items involved, it is not found
practicable to complete this verification concurrently by the persons concerned,
the person giving up charge shall note on the ledgers and report the details of
known differences and the one assuming charge may be allowed up to one
month to complete his verification.

(d) If any differences are disclosed, the procedure outlined in Chapter 12

shall be followed and an explanation in writing obtained from the person giving
up custody of stores.

79. Permanent Stores issued on Temporary basis for Specific Periods.

(a) Items of permanent stores sanctioned on loan for specific periods by the
Competent Financial Authority shall be accounted for in the normal manner but
a notation, “On temporary loan for____*______vide______+_____*state
period, + state authority) shall be made in

(i) Permanent Ledgers.

(ii) Permanent Loan Ledgers.

(iii) All connected vouchers.

(b) Instances have come to notice in which ships and establishment have
obtained permanent naval stores on temporary loan, but have retained them
beyond the expiry of the loan period without obtaining timely Government
sanction for their permanent retention. This invariably leads to audit objections,
with all the consequent administrative effort.

(c) Items of permanent stores sanctioned on loan for specific periods by the
Competent Authority shall be accounted for in the normal manner.

80. Temporary Loan.

(a) The Logistics Officer may issue, on temporary loan, Naval Stores, both
permanent and consumable, such as tools, instruments, etc., which are only
required occasionally and for short periods.
 35

(b) Stores issued on temporary loan shall be recorded in a Temporary Loan

Book.

(c) Articles issued on temporary loan shall be returned to the Logistics

Officer at the end of the working day or on completion of the work for which they
were borrowed, whichever is earlier.

(d) The person to whom the stores are loaned shall be responsible for their
return in good condition and instances of the non-observance of the rule by
sailors shall be brought to the notice of the Head of Department concerned by
the Logistics Officer. For this purpose the Logistics Officer shall furnish to each
Head of Department a weekly return showing details of Naval Stores which
have been on temporary loan for more than one month. The Head of the
Department shall then

(i) Either arrange for their return.

(ii) Request the Supply Officer to extend the period of loan.

(iii) In the case of permanent stores being required for period

exceeding one month, request for their transfer on Permanent Loan.

(e) In the event of loss of any of the articles, the matter shall be investigated
by the Head of Department to which the articles were lent, the procedure
indicated in Chapter 13 being followed.

(f) Issues on temporary loan shall not be recorded in the Naval Store
Ledger.
 36

CHAPTER 8
TRANSFER, GIFTS AND SUPPLIES ON REPAYMENT

81. Authority for Transfer.

(a) No stores shall be transferred without the knowledge of the Commanding

Officer. The Commanding Officer may authorise the Logistics Officer to make
transfers of stores that do not specially require his authority for each
transaction.

(b) No person including Heads of Department in a ship/ unit shall transfer

any item of Naval Stores in their custody. In case any such situation arises
when another department requires the same item on TY Loan, concerned/
custodian Head of Department may return the items to Logistics officer/ Store
Office. Logistics Officer may thereafter issue the item on ty loan to another
department/ officer as per existing regulations.

82. Forms to be Used. Transfers shall be made on demand, supply or receipt note
for Occasional Supplies, or as applicable.

83. Transfer Procedure. On receiving a properly authorised request for

stores following steps shall be taken:-

(a) Check ledgers to ascertain availability of stores requested.

(b) Obtain necessary approval for the transfer.

(c) Prepare a Demand, Receipt or Supply Note for Occasional Supplies.

(d) Check identity of the receiver and obtain receipt on all copies.

(e) Transfer Stores.

84. Transfer Between Ships Except those built at Contractor’s Yard.

(a) Transfer of Permanent Stores from one ship to another shall be made
only in exceptional circumstances and with the approval of appropriate
Administrative Authority of the ship/establishment transferring the stores. If in
an emergency, the approval cannot be obtained before the transaction takes
place, it shall be obtained subsequently. When transfer of the stores involves
alteration in warrant, the relevant procedure shall be followed.

(b) Consumable stores shall normally be transferred only when immediately

required by the indenting ship and the quantities demanded shall be restricted
to present use only.
 37

85. Transfer between Ship Being Built at Contractors Yards. When

circumstances necessitate transfer of stores, between ships being built at contractor
yard, the overseers shall prepare necessary documents for transfer of stores in six
copies as follows:-

Copy No. Distribution

1 To the Logistics Officer of the supplying ship or to the Ships

overseer or other overseer if the Logistics Officer has not been
appointed.

2 To Naval Store Officer of the warrant yard of the supplying ship.

3 To Naval Store Officer of the storing yard of the supplying ship to

enable the Naval Store Account to be credited.

4 To the Logistics Officer of the receiving ship or the ships Overseer

or other overseer if the Logistics Officer has not been appointed.

5 To Naval Store Officer of the warrant yard of the receiving ship.

86. Transfer of Power Boats. Permanent transfer of power boats shall not be
made without approval of the Chief of the Naval Staff. If a temporary reallocation is
necessary, the Commanding Officer shall:-

(a) Render report of transfer at once by letter through proper channel.

(b) Ensure that the following particulars are shown in such reports:-

(i) Reasons for transfer.

(ii) Registered number and description of the boat.

(iii) Name of dockyard from which supplied or ship from which

received.

(iv) A statement of the general condition of the hull, machinery, spare

gear and canvas gear.

(v) The period expected to elapse before the boat is retuned.

(vi) A statement that the portable fittings and spare gear together with
lists thereof, and drawings have been transferred.

(c) The portable fittings, spare gear, etc. pertaining to power boats shall
invariably accompany the boat transfer.

87. Supply to Army/Air Force.

(a) Normally issues of stores to Army and Air Force on payment should be
made from Material Organisations/ Depots. In exceptional circumstances
however, such issue may be made by ships and establishments.
 38

(b) All issue vouchers shall clearly be marked “Debitable Army/Air Force”.
Six copies of issue vouchers shall be prepared and distributed as under after
indicating the prices and value on the vouchers.

Copy No Marked Disposal Use

1. Supply Note Consignee For debiting the store rooms

2. Receipt note Sent to consignee Paired with ships copy for

receipt and return by
consignor
3. Inter services Sent AO Copy 3 to be sent by NLAO
4. Adjustment of NLAO of to CDA of receiving service
5. Issue to Army issuing ship/ for adjustment purpose.
/ Air Force etc Estt.
. Copy 4 is to be scheduled by
NLAO to consignee LAO for
linking.
Copy No 5 retained by NLAO
for audit of consignor account.

6. Ships copy retained by unit Paired with receipt note for

crediting store account

Note: -

(a) Same procedure shall be adopted when issue to military services are
made.

(b) The instruction does not affect the issue of store and equipment to
institutions such as service wing, National Defence Academy and other
establishments of like nature which act commonly for the three services or two
Army or Air Force establishment for test, proof development of Naval armament
stores or equipment. Issues in such cases will be free.

(c) Issue may also be made on loan to the Army or Air Force and Ministry
of Defence establishment as per delegated financial powers in force.
88. Supplies to Civil Departments of the Government of India/States
Government. Stores expended onboard for or supplied to civil departments of the
Government of India/States Government shall be detailed on separate relevant
document. Full particulars of the supplies made shall be forwarded to the Naval
Headquarters and the Controller of Defence Account (Navy) as prescribed. One
copy of the voucher duly receipted shall accompany each of the reports.

89. Supplies to War Ships of Foreign Powers and Merchant Ships.

(a) Unless specially ordered by the Administrative Authority concerned, the

Commanding Officer shall not spare fuel or any stores to a man of war of a
foreign power or to any merchant ship without evident necessity and
satisfactory proof that fuel or stores cannot be procured otherwise.

(b) Commanding Officer shall report to Administrative Authority the actual

expenditure incurred with the details of the items supplied. Further,
 39

Administrative Authority shall report to IHQ MoD (Navy) as soon as possible

after the stores have been supplied, full particulars of any such supply.

90. Valuation of Supplies. Whenever stores are supplied to, or expended

onboard ships for foreign ships of war, merchant ship or other than Naval services,
The Logistics Officer shall furnish following details along with the necessary
documents:-

(a) The value of the items supplied to be obtained from source of supplier
the particular ship in case of Local Purchase.

(b) Signature of the recipient shall be obtained on necessary documents, If

feasible. Wherever not feasible, necessary documents shall be certified by the
Commanding Officer of the IN Ship.

(c) Indicate the circumstances and the authority under which the supply was
made.

(d) Show separately particulars of any charges incurred for labour in

connection with the supply.

(e) Contain a notation of the manner in which payment has been or is to be

made. If the payment has been received by the Logistics Officer, a reference
shall be given to the date & item No. of the cash account in which the
transaction has been recorded.

(f) Fuel supplies to Foreign Naval ships shall be valued at the International
Bunker Rates fixed by the Director General of Supplies and Disposals, New
Delhi, plus 5% Departmental Charges.

91. Payment for Supplies Made. Payment for stores supplied shall be obtained
at the time of supply. If in exceptional circumstances, this cannot be arranged, a written
undertaking to pay the amount shown on the vouchers shall be obtained.

92. Diving Apparatus Loan. When diving apparatus is lent to effect repairs to
merchant ships of foreign countries:-

(a) A guarantee shall be taken for any damage that may be sustained by
the dresses or apparatus.
(b) Charges for usage shall be levied only when directed by the IHQ MoD
(Navy). In such cases, the authority cum approval letter shall mention per day
charges / free of cost.

(c) Charges for personnel/ divers if lent to foreign ship/ merchant vessels
shall be levied only when directed by the IHQ MoD (Navy). In such cases, the
authority cum approval letter must mention the charges also which is to be
levied from foreign ship.

93. Gifts of Naval Stores. In all conditions, prior sanction of the Govt. Of India
shall be obtained for gifting of Naval Stores, whether new or used, irrespective of
value, to private individuals. Supplies of stores to inhabitants of remote islands shall
be made only on the basis of barter.
 40

94. Stores from Foreign and Commonwealth Ships/ Establishments or any

Other Naval Service.

(a) Stores obtained from foreign and commonwealth ships/establishments

and other department of the Government of India or any other than purely Naval
Service, shall be listed in appropriate document and the copies disposed off as
follows:-

Copy Use and Disposal

No.
------------------------------------------------------------------------------------------------------

1 Attached to the ships copy of receipt given to the supplying

source and used to debit the naval store account.

2 Forwarded to Controller of Defence Accounts (Navy).

3 Forwarded to the Naval Headquarters.

------------------------------------------------------------------------------------------------------

(b) When stores are received from a merchant ship, the address of the
owner shall be shown on all copies.

95. Transfer of Stores by Research and Development Unit to Ships and

Establishment.

(a) When Naval Stores are re-transferred for experimental purchase, the
normal accounting procedure outlined in the chapter shall be followed and the
stores taken on charge in the Naval Stores accounts of the ships or
establishments receiving the stores.

(b) Should it be necessary to transfer stores to other ship or establishment

during the course of experiments, the accounting procedure mentioned in this
chapter shall be followed. However, particulars of the unit from which the stores
were obtained in the first instance shall be indicated on all copies of the form
and an additional copy prepared and forwarded immediately to the unit which
originally supplied the stores, Similar course shall be followed in an subsequent
transfer, care being taken that the sources of supply in the first instance is
quoted on the transfer vouchers and that a copy is forwarded to the unit
concern.

(c) On completion of the experiment the stores shall be returned unless

instructions are received otherwise directing, to the establishment from which
they were first transferred, as indicated in this chapter. These items shall not
be returned to Material Organisation.

(d) Experimental Stores placed for short period on board ships shall not be
transferred to the ship, but remain on charge in the stores accounts of research
and development unit concerned.
 41

CHAPTER 9
RETURNS WITHIN SHIPS/ ESTABLISHMENTS

96. Supply of Return Notes. The Logistics Officer shall supply books of
numbered and stamped Return Notes, form S1091 to each Department to the
officer/MCPO duly authorised in writing by the Head of the Department or same could
be handled through appropriate procedure in computer.

97. Articles to be Returned. The Heads of Department shall ensure that Naval
Stores are returned to the Logistics Officer when:-

(a) Serviceable permanent articles are required to be repaired for work in

hand or anticipated.

(b) Unserviceable permanent articles are required to be repaired or

surveyed. Defective items when practicable shall bear a label indicating the
nature of the defect.

(c) Items on temporary loan become defective. They shall be entered on the
running form IN-1051 by the Logistics Officer for ultimate return of the
unserviceable article to the Material Origination/ Naval Store depot or through
appropriate procedure in computer.

(d) Serviceable consumable articles no longer required.

(e) Consumable articles which, although defective and/ or worn out, have a
repairable or sale value, as individual value. Examples of these are blocks
wood, fenders coir, pens, cells accumulators and batteries containing lead
components, switches.

(f) Arisings. There are arisings of value from stores worn out,
condemned etc., from work done onboard. All arisings of value, which are
realised from articles condemned onboard and from work executed onboard,
shall be returned to the Logistics Officer and taken on charge as “Arisings” in a
special section of the Consumable Ledger. In the case of articles condemned:-

(i) The stock column of the ledger shall be credited by Form

IN 426/S331 or through appropriate procedure in computer.

(ii) Pertinent Consumable Ledgers debited for the arising obtained,

details of arising being indicated on the Form IN 426/S331 or through
appropriate procedure in computer.

(g) Any Arisings which can be used for service purposes on board, may be
issued by the Supply Officer on Form, IN335/S156, otherwise all such
accumulations shall be returned to the Material Organisation/ Naval Store
Depot. Examples of Arisings are Old cordage, electric cable, flexible metallic
tubing, India rubber and squeegees, copper and brass wire, S.W. rope, old files
and tools, old leather, all metals, e.g. aluminium, brass, copper, platinum, lead,
zinc, iron, steel, ebonite; mica cuttings, old canvas, bunting and other textiles,
linoleum, dirty oils, packing materials, etc.
 42

98. Preparation of Return Notes. Return Notes, shall be completed in the

department and prepared separately as per the guidelines in vogue for:-

(i) Different categories mentioned in Article 96 except for Sr 97(c) for which
no Return Note is required.

(ii) Portable fittings.

99. Disposal of Return Notes. When Naval Stores are returned to Logistics
Officer, he or his representative who receives the stores, shall:-

(a) Receipt both copies of Return Note.

(b) Retain original copy as a voucher to the Naval Store Ledgers.

(c) Return duplicate copy intact in the book of forms to the Head of
Department who shall keep it till accounts are examined.

100. National Flags and Ensigns. Condemned national flags and ensigns shall
not be used as old bunting, but taken on charge in Naval Store as “Flags, national and
ensigns, unserviceable” for subsequent return to the Material Organisation/ Naval
Store Depot.

101. Stowage of Un-Serviceable Items Awaiting Return to Material

Organisation. Un-serviceable items awaiting return to Material Organisation shall, as
far as practicable, be stowed in a separate store room or section of store room in such
a manner as to be clearly identifiable. In case adequate stowage/space is not available
on-board u/s items may be retained by the user department till return of these to
Material Organisation is not feasible. As much care shall be taken of an un-
serviceable/repairable item as of its serviceable or equivalent.
 43

CHAPTER 10
LOCAL SURVEY AND RETURNS TO SURVEY YARDS/ MATERIAL
ORGANISATIONS

102. General. All stores returned from ships and establishments to Material
Organisation are to be surveyed before being taken into stock.

103. Survey. A survey is the procedure which is carried out when Naval Stores
must be:-

(a) Condemned as a result of damage/ deterioration.

(b) Appraised as to the suitability and / or loss of utility.

104. Purpose of Survey. The purpose of a survey is to provide a record for:-

(a) An administrative review of:-

(i) The condition of the article.

(ii) The cause of the condition.

(iii) Recommendation for its disposal.

(b) An authority to take the item off charge.

105. Types of Survey.

(a) General Survey. This is a survey conducted by Naval Store Officer.

(b) Local Survey. This is a survey which is conducted on-board by

Ships/Establishments, by Board of Officers appointed by the Commanding
Officer.

106. Phase of Survey Procedure. The survey procedure shall consists of the
following phases:-

(a) Request for Survey. This shall normally originate from the department
having custody of stores to be surveyed.

(b) Action by Commanding Officer. The Commanding Officer shall decide

the type of survey to be held.

(c) Action by the Survey Yard. The surveying officer shall make a
thorough inspection of the item to be surveyed and following actions to be
undertaken:-

(i) Determine its condition.

(ii) Make recommendation for its disposal/ replacement or
continuance in service
 44

(d) Taking off from Ledger Charge. Upon receipt of the properly approved
survey report, the Logistics officer shall take it off from the ledger charge.

107. Form Used for Survey. Form IN-426/ S-331/ Online / appropriate form shall
be used for all types of surveys.

108. Surveying Terms Used.

(a) Serviceable. Stores which are in all respect fit for service use are
classified as “Serviceable”. Stores which have been in use but may still fulfil
their function after being cleaned/ repaired may also be classified as
“Serviceable”.

(b) Repairable for Ship. Any defective store returned and found on survey,
to be repairable, shall if required by the ship be classified as “repairable for
ship”. Such items remain on Naval stores accounts of the ship/establishment.

(c) Repairable. Stores which can be repaired but are not required by the
returning ship/ establishment, are classified as “Repairable”. Such items are
taken off the ledger charge by the ship/Estt.

(d) Unserviceable. Stores which are completely unserviceable and beyond

economical repair (BER/SCRAP) are classified as “unserviceable”.

(e) Arising. The term “arising” is used for scrap materials generated by
establishment/ship.

(f) Overboard. This term indicates that the stores should be jettisoned into
the sea. This recommendation is made when the retention of stores is
considered detrimental to the safety or health of the ship or when the stores
have no scrap or salvage value after local survey.

109. Circumstances under Which Stores Returned By Ships/ Establishments.

Stores may be returned by ships/establishments in any of the following
circumstances:-

(a) Serviceable permanent stores in excess of Establishment or when no

longer required on board.

(b) Unserviceable permanent stores surveyed on board by dockyard

officers.

(c) Unserviceable permanent stores returned to dockyard for survey.

(d) Serviceable consumable stores no longer required on board.

(e) Unserviceable consumable stores or arising which have a salvage value.

(f) When de-storing (See Chapter 22 on De-storing).

(g) Arising of metal and scrap material.

(h) Accountable packages.

 45

110. Arrangement for Returning Stores. As a general rule, all stores returned
from ships are surveyed on-board, prior being landed to Naval Store Officer except
those:-

(a) Which are obviously unserviceable apart from bulky stores for which it
may be desirable to arrange direct transport from ship to place of final disposal.

(b) Which cannot be conveniently surveyed on board owing to lack of space.

(c) Which are in excess of Establishment.

(d) In regard to which special instructions have been given.

111. Initial Survey Request. Normally the request for survey shall originate from
the department having custody of stores to be surveyed. The Return Note shall be
accompanied by a statement of the opinion of the originator as regards:-

(a) The condition of the stores indicating, where applicable, if all

components are present.

(b) The cause of damage, deterioration or obsolescence of the stores.

(c) The person, if any, responsible for the cause or condition. If such person
cannot be determined, the reason why it cannot be determined.

(d) Recommendation for the disposal of the stores are as follows:-

(i) The initial survey report would act as a guide to the Commanding
Officer to decide whether local survey is warranted.

(ii) All survey request shall be initiated by the concerned department

and duly approved by the Logistics Officer prior physically landing the
item to Naval Store Officer.

112. Preparation of form IN 426/ S-331/ online docs for Return of Stores to
Naval Store Officer/ Material Organisation. Ships and establishments shall list all
items required to be returned on appropriate documents. Following precautions shall
be observed in the preparation of documents:-

(a) These documents shall be raised as per requirements.

(b) Separate sets shall be prepared for various categories shown in Article
109.

(c) Each set of forms shall be given a serial number, a new series of
numbers being used from the beginning of each financial year or through
appropriate procedure in computer.

(d) All particulars required by the Form shall invariably be furnished or

through appropriate procedure in computer. If damage, as distinct from “Fair”
wear and tear”, has occurred, this fact shall be stated. A letter explaining the
 46

circumstances in which the damage has occurred shall also be forwarded to

the appropriate Naval Store Officer.

(e) If items under survey are not complete, all the missing items shall be
mentioned clearly and an explanation for their non-return furnished to Naval
Store Officer in a covering letter.

(f) If items returned as “Repairable” cannot be repaired onboard, a general

statement to that effect shall be made at the head of the form or through
appropriate procedure in computer.

113. Survey of Stores. All survey reports of stores returned to Naval Store Officer
shall be signed / authorised by Logistics Officer for survey and approved by Survey
Officer on successful survey.

114. Disposal of Form IN 426/S 331. Five copies of Survey documents to be

prepared or through appropriate procedure in computer. Disposal of Survey
documents post completion of survey are as follows:-

(a) One copy retained onboard for updating the ledger.

(b) One copy to Survey Yard.

(c) One copy to Material Organisation.

(d) Two copies to NLAO.

115. Disputes between Naval Store Officer / Material Organisation and

Ships/Establishments.

(a) To avoid disputes between the returning ship/establishment and the

recipient Material Organisation, completeness and condition of the stores shall
be checked jointly by the representatives of the ship/establishment and the
Naval Store Officer of Material Organisation.

(b) When agreement cannot be reached, following action shall be taken:-

(i) In disputes as to the cause of deterioration, the Naval Store

Officer shall refer the matter to the Administrative Authority who will
appoint either a Board of Inquiry or a Board of Officers to investigate the
cause of deterioration.

(ii) In disputes as to the completeness of an item, the ship shall refer

the matter to the Administrative Authority for an investigation.

(c) Depending on the findings of the Board, following action shall be taken:-

(i) Survey Documents shall be amended as necessary quoting the

Board Proceedings.

(ii) Ship/establishment concerned shall raise a loss statement for

items damaged by causes other than fair wear and tear.
 47

(iii) NSO (Dyd)/Ship/Establishment shall raise loss statement for

deficiencies in accordance with findings of the Board.

(d) When the investigation cannot determine the causes of deterioration or

deficiencies, the loss shall be written off by the Naval Store Officer. Loss
statement together with copies of proceedings of investigation board be
forwarded to the Competent Financial Authority.

(e) Disputes between the Naval Store Officer / Material Organisation and
the ship/ establishment returning the stores as to:-

(i) The cause of deterioration, if any.

(ii) Completeness of an item which has component parts capable of

easy removal, will be referred by the Naval Store Officer / Material
Organisation to the respective head of Naval Dockyard / NSRY, for
appropriate action.

116. Posting of Ledgers.

(a) The Logistics officer shall post the Naval Store Ledger from survey
Documents until approved copy is received.

(b) Any difference between quantity or description (except where pattern no

have been amended) noticed shall be immediately investigated in consultation
with the Naval Store Officer and action taken to rectify. Manual posting may be
dispensed with post complete roll over of SMMS/Online system.

117. Circumstances Under Which Local Survey Becomes Necessary. In special

circumstances the Commanding Officer may order “Local survey” of unserviceable
Naval Stores (including items deteriorated in service stores). Such circumstances
normally arise:-

(a) When a ship is likely to be away from Material Organisation / Naval Store
Depot and store involved are:-

(i) A possible source of danger.

(ii) Of negligible value.

(b) When ships and establishments are situated away from Material
Organisation, and

(i) Stores involved are a possible source of danger.

(ii) Cost of transportation to the depot would be higher than the

ultimate value of the arising from the articles surveyed. In case of doubt
confirmation to this effect shall be obtained from Material Organisation/
Naval Store Depot in advance and a copy reference to it recorded in the
Survey Report.
 48

118. Constitution of Local Survey Board.

(a) A local survey board shall be constituted by the Commanding Officer in

writing. The number of members in survey boards shall not be less than two of
which one may be a MCPO LOG (MAT)/ MAT sailor.

(b) The Departmental Officer whose stores/ items are being surveyed shall
attend when practicable, to give information as to the articles under survey.

119. Preparation and Disposal of Form IN 426/ EDPS-03 in case of Local

Survey.

(a) The Logistics Officer shall prepare documents from the initial request.
Each set of form shall be give a serial number, a new series of number being
used from the beginning of each financial year or through appropriate
procedure in computer.

(b) The document shall record:-

(i) All particulars required in the form.

(ii) Circumstances under which local survey becomes necessary.

(iii) Information whether Material Orgn / Naval Store Depot was

consulted.

(iv) Whether any damage distinct from fair, wear and tear has
occurred.

(v) Certificate that the items have been disposed off as

recommended by the survey board.

The disposal document shall be as follows :-

Copy No. Disposal

1 NLAO.

2 To the Naval Store Officer when replacement required

from the source of supply.

3 To support the naval store account.

4 To relieve charge of the department whose stores have

been surveyed.

5 Office Copy.
 49

120. Local Sale. If in exceptional circumstances orders are given for stores to be
sold locally, necessary documents shall be used to support the transactions and would
indicate the following additional details:-

(a) Authority of sale.

(b) A certificate of sale signed by the Logistics Officer.

(c) The registered numbered and date of the relevant cash voucher.

(d) Local sales shall normally be arranged by the nearest Controller

Warehousing / Material Organisation who will obtain the necessary sanction
and financial concurrence.

121. Misrepresentation, Neglect, Fraud etc. Any suspicion or appearance of

misrepresentation, neglect, fraud, either on the part of the officers concerned or any
other person in connection with the article surveyed is discovered, a separate report
shall be rendered by the surveying officers to the Commanding Officer.

122. Return of Consumable Stores.

(a) Consumable stores of all description of which there has been no

expenditure during the previous 12 months shall be returned to the nearest
Material Organisation/ Naval Store Depot without further investigation in detail
except the following :-

(i) Emergency stock of essential stores

(ii) Spares for equipment containing electronic components.

(iii) Authorised allowances of Engineers Special Stores.

(b) When a reduction is authorised in the emergency stock quantities, the

surplus stores shall be returned provided that this does not reduce the stock
below requirements based on past expenditure.

(c) Where it is considered, in the light of experience, that reductions in or

additions to the List of Emergency Stock of Essential Stores are necessary e.g.,
insulating material for electrical purposes, proposals shall be forwarded to the
Naval Headquarters through proper channel.

123. Stores Returned By Ships/Establishments Away From Dockyard/ Material

Organisation. When a ship/establishment is away from a Material Origination and
it is desired to return unserviceable stores, following procedure shall be followed:-

(a) A local survey of the articles proposed to be returned shall be held.

(b) The documents shall contain the certificate of the Surveying Officers and
the approval or other directions of the Commanding Officer.

(c) All copies of the documents shall indicate the package numbers of the
cases containing the stores and the mode of conveyance.
 50

(d) Copies No. 1 and 2 of the documents together with the appropriate
consignment vouchers shall be forwarded to the consignee in sufficient time to
arrive in advance or concurrently with the stores. When stores are packed in
cases, casks, etc., a list of the contents shall be tacked on to the inside of the
lid of the case or cask, along with copies of the Survey Form or through
appropriate procedure in computer.

(e) The Naval Store Officer shall dispose of the documents copy number 1,
2, 3 and 4 of Survey Form or through appropriate procedure in computer.

(f) Copy 4 of the Survey Form shall be used by the dispatching

ship/establishment to credit the store account or through appropriate procedure
in computer. A receipt for the stores shall subsequently be forwarded by the
Material Organisation/ Naval Store Depot which shall be compared and filed
with copy No 4 Thereafter copies No 1 and 3 shall be forwarded to the NLAO.

(g) Discrepancies between copies No 3 and 4 which cannot be attributed to

clerical errors and those exceeding beyond the promulgated amount and those
in which valuable and important stores are concerned shall be reported to the
Naval Store Officer, who will investigate the discrepancies and forward
adjusting vouchers.

(h) Differences due to losses in transit shall be adjusted in the Depot

Accounts.

(j) The adjusting vouchers shall be filed for record purposes.

124. Packages Handed Over to Naval Store Officer for Despatch. When stores
are packed for handing over to the Naval Store Officer for onward transmission,
following procedure shall be adopted:-

(a) Following particulars shall be painted on the cases/boxes etc.:-

(i) Name and address of consignor.

(ii) Name and address of consignee.

(iii) Weight.

(iv) Handling instructions, if any.

(b) Five copies of documents IN 136 shall be prepared, the copies being
disposed of as follows:-

-------------------------------------------------------------------------------------------------------
Copy No Disposal
-------------------------------------------------------------------------------------------------------
1 Enclosed in the package with the stores or forwarded to
consignee by post, when goods are dispatched loose.

2 Dispatched to consignee by post, as notification that goods

are ready for dispatch.
 51

3 Receipted by Naval Store Officer and retained by the

Logistics officer for record purposes.

4 Handed over with the package to the Naval Store Officer.

5 Handed over with the package to the Naval Store Officer

who will, in due course, endorse it with the dispatch details
and return it to the Logistics Officer concerned for notation
on copy No 3 and dispatch to the ultimate consignee.

125. Sea Stores Deposit.

(a) When a ship is taken in hand for a refit which is expected to last less
than 12 months, de-storing is normally confined to return of the stores which
are:-

(i) Unserviceable

(ii) Perishable

(iii) Valuable

(iv) Inflammable

(v) Attractive and liable to theft

(vi) Cause of obstruction during the refit

(b) These stores shall therefore be landed on “Sea Stores Deposit” or

stowed in a special lay apart store/bay assigned to the ship by the Repair
Agencies.

(c) As far as possible, following procedure shall be followed when landing

stores for deposit:--

(i) Details for landing shall be arranged with the Naval Store Officer.

(ii) Small and delicate items shall be packed in wooden cases. The
services of Material Organisation being requisitioned, where necessary.

126. Temporary Deposit of Stores. Same procedure as for landing of stores for
‘Sea Stores Deposit’ with the following modifications shall be followed, when it is
desired to land stores on temporary deposit with the Naval Store Officer:-

(a) Except for bulky stores, all items shall be packed in wooden cases, which
shall be weighed and sealed in the presence of the Ship’s and Naval Store
Officer’s representatives. The weight and the ship’s name shall be painted on
each package.

(b) The endorsement on relevant document shall be “Temporary Deposit”

instead of ‘Sea Stores Deposit’.
 52

127. Temporary Issues.

(a) Stores supplied on a “Temporary issue” basis shall be returned on

completion of the service for which drawn.

(b) On return, the relevant documents shall be endorsed “Ex-Temporary

Issues” quoting:-

(i) The registered number of the document covering the supply of

the stores.

(ii) The name of the supplying Material Origination/ Naval Store

Depot.

128. Packing of Defective Stores.

(a) Defective stores shall be packed with as much care as new ones in order
to prevent further damage during transit.

(b) Articles returned should be complete as far as possible and any other
pattern article embodied, which is not part of the pattern article being returned,
should be removed and dealt with separately.

(c) When unserviceable instruments are returned, a label should be

attached to each one indicating, where practicable, the nature of the defects.
 53

CHAPTER 11

STOCKTAKING

129. Purpose of Stocktaking. The purpose of stocktaking is to check that the

stocks held are in agreement with the balances reflected in various accounts.

Types of Stocktaking.

(a) Continues Stocktaking. The stock taking of items held is spread over
a period and it takes place continuously and concurrently with other
storekeeping duties i.e. Stock taking of sea stores on charge of the supply
officer in self-accounting ships/establishments.

(b) Periodical Stocktaking. In this stock is mustered on prescribed

occasions and in the minimum time possible, during which all other store
keeping duties except immediate transactions are kept in abeyance. Damage
to Store Rooms or related documents/ accounts.

130. Stock Taking in Self Accounting Ship/Establishments. Following types

of stocktaking shall be carried out in self-accounting ships and establishments:-

(a) Continuous stock taking of sea stores in custody of supply officer.

(b) Stocktaking of Sea/Naval stores on charge of the Logistics Officer, but

held for custody by the Departmental Officers.

(c) Snap check.

(d) Stocktaking on transfer of the Logistics officer.

(e) Stock taking of Sea/Naval stores on Permanent Loan.

131. Continuous Stocktaking of Sea/Naval stores in the custody of the

Logistics Officer. The following periodical muster are to be carried out by the ship
and establishment:-

(a) Cruisers and above and Leander class ship are to carry out a hundred
percent muster as follows:-

(i) Attractive and Valuable stores – Each items once in every six
month.

(ii) Remaining items in store rooms – All items once in every 18

months.

(iii) Other ships and establishments are to carry out hundred percent
muster of stores as follows:-

(aa) Attractive and valuable stores – Each item once in every

six month.
 54

(ab) Remaining items in store rooms – All items once in every

Twelve months.

(b) In case of ship’s commissioned /de stored/re stored in the course of the
calendar year the following muster cycle shall be observed :-

(i) Ships commissioned during the course of calendar year will carry
out proportionate muster according to the prescribed muster cycle from
the date of commissioning to the end of the financial year, and
commence a fresh cycle of muster from 1st April of the new financial year.

(ii) Ships de-stored (Whether for paying off or otherwise) – During the
calendar year – will carry out proportionate muster according to the
prescribed muster cycle (i.e. 1st April for 12 month muster cycle ships
and 1st April/1st Oct in the case of ships with an eighteen monthly muster
cycle) to the date of commencement of de-storing.

(iii) Ships re-stored during the calendar year will carry out
proportionate muster according to the prescribed muster cycle from the
date of completion of re-storing to the end of the financial year, and
commence a fresh cycle of muster from 1st April of the new financial year.

132. By Whom Taken. Muster shall be taken by the stores staff nominated for the
purpose by the Logistics Officer. The Logistics Officer may select those items which
he will muster personally. When the compliment of store personnel renders it
practicable, the following points shall be observed in the organisation of the stock
taking:-

(a) Duties of stocktaking staff shall be spread over complete store

department.

(b) Stores of the same description shall not be mustered by a sailor on two
successive occasions.

(c) The stores received in a particular store room shall not be mustered by
the store sailor in-charge of that store room.

133. Naval Stores, including valuable and attractive items, which have been
mustered on the occasion of change of the Logistics Officer, need not be re-mustered
during the same period of muster e.g., valuable and attractive items mustered on 1 st
April, on change of the Logistics Officer need not be re-mustered during the same
period of six months viz. from 1st April to 30th September, by the continuous stocktaking
team.

134. Preparation of stocks. Prior to the physical muster, the store keepers shall
ensure that:-

(a) Stores are correctly stored.

(b) Naval stowage arrangements are modified where necessary to

facilitate mustering.

(c) Where possible, loose articles are re-packaged in standard bulk lots.
 55

(d) All stock is labelled and otherwise clearly identified.

(e) Cartons and other containers are stored with labels and other identifying
information facing out.

(f) Containers with broken seals are prominently marked to show the actual
quantity present.

135. General Procedure.

(a) Stocktaking shall take place continuously and concurrently with other
storekeeping duties and as far as practicable, the progress of the stock taking
evenly maintained throughout the period. For this purpose schedule of stock
taking shall be drawn up by the Logistics Officer and displayed prominently in
the store office.

(b) Stock taking book shall be prepared in the store office, listing the stores
to be counted each day.

(c) Stock taking book shall then be taken to the store room where muster is
to be conducted.

(d) The stock taking shall normally be done in the afternoons and all issues
with exception of urgent issues, during the stock taking shall be stopped.
Urgent issues shall be made in the presence of the stock taker and the vouchers
relating thereto shall be endorsed “Before/After stock taking” as applicable.
These will be dated and initialled by the stock taker.

(e) Stores shall be counted and checked and the quantities found noted in
the place provided for the purposes.

(f) After recording all items actually found, the stock taker shall examine
every voucher in the store room which has occurred during the course of muster
and amend the stock taking book by adding/subtracting the quantities
issued/received, as applicable. Vouchers relating to a transaction which takes
place after the muster do not affect the quantities found at muster.

(g) The last entry for the day shall be signed and dated by the person taking
stock. The stock taking book shall then be forwarded at once to the stores
office for action.

(h) It shall be ensured that as far as practicable the stock taker is not allowed
to obtain any information from or have access to pertinent naval store ledgers
until the stock taking has been completed.

136. Stocktaking Book.

(a) In accordance with the schedule drawn up by the Logistics Officer, for
stocktaking, the store office shall enter, in respect of each item required to be
mustered, the date of muster, pattern number, description, and denomination
of quantity for accounting purposes. The stores sailor detailed for mustering
 56

will then ascertain and note physical remains i.e. quantity actually found in the
stocktaking book.
(i) On receipt of the stock taking book from the stock taker, the stores
office shall enter.

(aa) Ledger remains.

(ab) Where applicable quantity deficient/surplus on muster

(deficiencies to be shown in red ink).

(ac) Value of deficiency/surpluses, when required.

(ad) Explanation of differences.

(ae) Date of ledger adjustments.

(af) Particulars of report to Administrative Authority.

(ii) At the end of the every month the stock taking book shall be
signed by the Supply Officer and taken to the Commanding Officer who
shall:-

(aa) Observe progress of stock taking.

(ab) Note the nature and importance of any differences found.

(ac) Order whatever action he considers necessary to prevent

a recurrence.

(ad) Approve or initiate action for regularisation.

(ae) Sign the book in token of having carried out (aa) to (ad)
above.

(b) The Stocktaking book shall be regarded as a subsidiary record to the

store ledgers and made available for inspection to inspecting officers and
representatives of the CDA (N).

(c) The stocktaking book shall be held as permanent record of all

stocktaking work carried out and shall not be closed on change of the Logistics
Officer. A line shall however be drawn across the page to indicate the point at
which the responsibility for the stores was transferred.

137. Stocktaking Progress Record:-

(a) The object of the stocktaking record is to:-

(i) Provide a continuous record which might otherwise be lost

through changes of the Logistics Officers.

(ii) Present once a month with a clear record of progress.

(iii) Give a basis upon which to plan the stocktaking programme.

 57

(b) The procedure for abstract and report every month shall be as follows:-

(i) Confirm that all “Dead” ledger pages have been removed.

(ii) On first day of the month count the number of live ledger pages
in each class and group.

(iii) Add the number of descriptions of each Class and Group covered
by muster on each page and then strike the page totals for the month,
producing separate totals for each Class and Group. Page shall then be
closed for the month. If more than one page is being used, care shall be
taken to ensure that all are closed monthly and page totals abstracted to
receiving summary in progress record.

(iv) Using the figures obtained under (ii) and (iii) above, complete
document for the month, including the running summary.

(v) Complete document from the details in the running summary and
forward it to the Commanding Officer along with details of mustering
once a month.

138. Monthly Reports.

(a) With regard to differences found in muster as recorded in the stocktaking

book, a monthly report shall be rendered which shall include:-

(i) Differences in Permanent and Consumable stores which cannot

be accepted as normal and reasonable, which have not been written off
by the Commanding Officer.

(ii) The total value of store written off by the Commanding Officer.

(iii) Monthly report shall be prepared in quadruplicate.

(iv) Monthly report shall be numbered consecutively from the

commencement of each financial year. Differences in Permanent and
Consumable stores shall be valued in accordance with the procedure in
vogue. When no value is available the Professional Officers Value shall
be shown. NIL reports are required where there are no differences to
report and shall be endorsed accordingly.

139. Stocktaking of Naval Stores on Charge of the Logistics Officer but Held
in Custody of Departmental Officers.

(a) By Whom Taken. The stock of the consumable stores not in the
custody of the Logistics Officer (except oil, fuel, and lubrication oil contained in
storage tanks) shall be mustered by the engineer, shipwright or electrical
officers prior to each occasion of replenishment and necessary documents
completed.
 58

(b) Logistics Officer Associated. The Logistics Officer shall be associated

with the muster at least once every cycle of muster and he shall certify the form
accordingly.

(c) Result of Muster. The result of muster shall be transcribed to

stocktaking book.

(d) All surpluses shall be taken on ledger charge and shortages shall be
regularised in normal manner by raising Loss statement.

140. Snap Check.

(a) In order to ensure further correctness of the stock, the balances of the
selected item shall be verified by the Logistics Officer personally without
previous notice. These checks shall be frequent and the range of stores
selected should include valuable and attractive items.

(b) The Commanding Officer may also order snap checks at his discretion.

(c) The result of snap check shall be recorded separately in Stocktaking

Book and value of differences disclosed at each occasions shall be written off
by raising loss statement, as per the existing provisions, by the concerned CFA
as per the delegated financial powers.

141. Stocktaking on Transfer of Logistics Officer.

(a) On transfer of charge from one Logistics Officer to another, the incoming
Officer shall verify or cause to be verified by an officer delegated by him, stock
of valuable or attractive stores. Items on permanent loan need not be verified.

(b) The schedule of stocktaking drawn up by the erstwhile Logistics Officer

should be followed after assuming charge of Naval Stores. The Logistics Officer
shall furnish a certificate in the following format:-

INS…………………….
Date……………………

(i) “I certify that I have mustered (or caused to be mustered by

Rank/Name of Officer) the stock of valuable or attractive articles and that
the stock is correct (in the event of differences add)”

(ii) Routine stocktaking of the remaining naval stores since I

assumed charge has covered...…per cent of the stock held. Having
regards to the results of this muster and from my personal observation,
I am satisfied/not satisfied with the general state of the Naval Stores and
Naval Store Account and I certify that I have taken over charge of Naval
Stores from...………..(Rank & Name of the outgoing Logistics Officer) as
from ………………(Date of taking Charge)

Signature……………..
Name:………………..
Rank:…………………
 59

(c) This certificate shall be endorsed and a copy forwarded to the officer
giving up charge.

(d) The instruction given earliest regarding continuous stocktaking apply

also to the verification of stocks on transfer of charge from one Logistics Officer
to another, details being entered in relevant documents and together with
explanation of the outgoing officer in respect of important differences.

(e) The responsibility of the officer giving up charge does not cease until
the certificate required above has been signed by the officer taking over charge.

(f) As regards preparation and disposal of transfer certificate i.e. IN 79,

relevant order in force to be followed.

142. Regularisation of Discrepancies Shown in Stocktaking Book. Following

action shall be taken for the regularisation in respect of the discrepancies discovered
as a result of stocktaking entered in Stocktaking Book :-

(a) Surpluses.

(i) Where no over issues have been made, surpluses shall be

adjusted by quoting the pertinent page of the Stocktaking book.

(ii) Where an ‘Over Issue’ has been made adjustment shall be made
by quoting the pertinent page of the stocktaking book. At the time of
entry of an over issue, however, an entry “OI” (Over issue) shall be made
in the remains column of the relevant ledger folio followed by the actual
quantity over issued. This notation shall appear as an additional entry
in remains column against every entry, until the time of adjustment.

(b) Deficiencies. All deficiencies discovered on all days of the month shall
be consolidated at the end of each month. The CFA shall be determined with
reference to the total value of the deficiency for the month shown.

(c) Method of Adjustment.

(i) Prior to adjustment, it shall be ensured that the ledgers have been
posted up to the date of muster in respect of the items concerned.

(ii) All items issued on temporary loan shall also be ascertained and
shown in column ‘Per Survey’.

(iii) When careful investigation has definitely established that articles

reported deficient cannot be traced or otherwise accounted for and
ledger balances are correct, the differences shall be posted in the
ledgers (by quoting page and book number) within 24 hours of the time
of muster.

(iv) A full explanation shall be inserted in the appropriate column of

the stocktaking book as to the reasons for differences and action taken
to prevent recurrence. Following action shall be taken for regularisation
 60

in respect of the discrepancies discovered as a result of stocktaking

entered in Stocktaking Book.

143. Stocktaking of Sea Stores on Permanent Loan.

(a) Period. Items of Naval Stores held on permanent loan by the various
departments of the ship or establishment shall be verified by the custodians of
the stores as follows:-

(i) Every Six months.

(ii) On change of Departmental Officer.

(b) Responsibility for Stocktaking. The Head of a Department is directly

responsible to the Commanding Officer for mustering the stores on the
occasions specified and endorsing the Logistics Officer’s copy with the
necessary certificate. To the assure the Commanding Officer that musters are
taking place on the correct occasions, the Logistics Officer shall provide him on
1st Feb and 1st Aug each year with the lists of Permanent loan ledgers in
operation indicating:-

(i) The date on which each muster was due.

(ii) The date on which Departmental Officer signed the Logistics

Officer’s copy of the Permanent loan ledgers or Bedding List as have
mustered his stores.

(c) Procedure for Stocking.

(i) Immediately prior to the muster, the Logistics Officer shall make
a comparison of his original copies of Permanent Loan Ledgers with the
quantities shown in the loan columns of the ledgers and any differences
revealed between pattern, description and or quantities shown in the
loan columns of the ledgers and those recorded in the Permanent Loan
Ledger shall be investigated immediately.

(ii) On completion of the comparison at the duplicate copies of the

Permanent Loan Ledgers held by the respective Departmental Officers
shall be compared with the original held by the Logistics Officer and the
comparison completed. As in discrepancies found shall be investigated
immediately. This will ensure that the duplicate copies of Permanent
Loan Ledgers are in agreement with the loan column of the ledgers and
with the original copies.

(iii) The duplicate copy of the Permanent Loan Ledgers shall then be
used as basis for conducting the stocktaking.

(iv) Each article shown in the Permanent Loan Ledgers shall be

sighted and inspected for serviceability by the stock taker.

(v) Items bearing serial/registered numbers shall be checked by

those numbers.
 61

(vi) Necessary certificate of muster shall be endorsed in the original

and duplicate copies of the PLL.

144. Regulations of Discrepancies (Stores on Permanent Loan). The

discrepancies discovered shall not be reflected in Stocktaking Book, and regularised
as under:-

(a) Surpluses. After it has been ascertained that the articles found are
not a part of the Logistics Officer’s stock e.g. on temporary loan, following action
shall be taken:-

(i) Departmental Officer shall report the fact in writing to the Logistics
Officer.

(ii) The Logistics Officer shall take it on main ledger charge by raising
a CRV quoting this Article as the authority.

(iii) If item is within the allowance of the ship, it shall be re-issued to

the departmental officer for inclusion in PLL but otherwise shall be
returned to the nearest Material Organisation as excess to
Establishment.

(b) Shortage. Any shortage found, which cannot be accounted for after
reference to the Logistics Officer shall be reported by the Dept. Officer
concerned to the Commanding Officer. The deficiencies shall be adjusted by
raising loss statement as per the existing provisions.

145. Temporary Charge of Naval Stores. In the event of an officer being

appointed by the Commanding Officer to take temporary charge of the Naval Stores,
same procedure as outlined in above articles as regards stocktaking shall be followed.

146. Transfer from Temporary to Permanent Charge. Whenever Naval Stores

are placed in the temporary charge of another officer, a second stocktaking shall be
held when they are permanently transferred and the temporary charge cease
 62

CHAPTER 12

STORES LOST, DAMAGED OR STOLEN

147. General Conditions to be Observed.

(a) All losses of store shall be subjected to a preliminary investigation by the

officer in whose charge they were, to determine:-

(i) The cause of the loss.

(ii) The amount involved.

(b) A report shall then be made in writing to the Commanding Officer in

which the occasion of loss or damage shall be fully described. Means, if any,
used for the recovery of the stores lost shall be stated in the report

148. Submission to Higher Authority. Where reporting of the loss to higher

authority is necessary, it shall be done without delay.

149. Recording of Losses in Ship’s Log. All losses of stores other than those
recorded in the stocktaking Book, are to be entered in the ship’s Log. It will be sufficient
to specify in the log, the description of the articles.

150. Removal from Ledger Charge. As soon as possible after the loss has been
discovered and investigated, the Commanding Officer shall approve the removal of
the items from the ledger charge but the losses shall not be written off without the
approval of the Competent Financial Authority. The method of removal shall be as
follows:-

(a) Indicate an entry of loss in the accounting page.

(b) Derive the actual balance remaining.

(c) Update the authority and the quantity written off in the loss entry (serial
as above) on receipt of approval of the Competent Financial Authority.

151. Classification of Losses. Losses of stores shall be investigated by the

officer nominated by the Commanding Officer and classified as under:-

(a) Losses due to theft or fraud or neglect.

(b) Losses not due to theft, fraud or neglect.

152. Losses Due to Theft or Fraud.

(a) All cases which involve material loss or destruction of property as a result
of fire, theft, fraud or suspected sabotage amounting more than mentioned in
GFR/FR from time to time shall be reported promptly to the Civil Police for
investigation. Any departure from the procedure shall be justified only in
exceptional circumstances and in all such cases a report shall be submitted to
Naval Headquarters through Administrative Authority concerned.
 63

(b) The naval stores in such cases shall be removed from ledger charge.

(c) If there is no direct evidence of the theft but the circumstances preclude
any other explanation of the loss, the case shall be dealt with as a loss by theft.

(d) Report on the loss shall be submitted to the Administrative Authority

irrespective of the amount involved. This report shall be made immediately after
the discovery of loss, whether the articles have been recovered or not and shall
indicate:-

(i) The circumstances in which the stores were stolen or believed to

have been stolen together with:

(aa) The date of loss.

(ab) Their values of stores.

(ii) In whose custody the articles were held at the time of actual or
supposed theft?

(iii) Whether any inquiry was held and if so, with what result? (Copies
of police statement should be enclosed).

(iv) Whether the articles were recovered, and if not, what steps have
been taken to recover them?

(v) Whether the local police were informed, and if so, with what
result? Copies of police statement should be enclosed

(vi) Whether any person is considered to have caused or through his

misconduct or negligence permitted or conduced to the loss,
embezzlement or theft of the articles? If so, the name of the persons
concerned should be reported.

(vii) Whether local disciplinary action has been taken? If so, full
particulars should be furnished.

153. Loss Due to Neglect.

(a) The amount recovered shall be assessed by the Commanding

Officer/Officer-in-Charge who will be guided in his decision by:-

(i) The gravity of the neglect or carelessness.

(ii) The means of the offender.

(iii) The condition of the article when lost.

(b) The Price charged shall not exceed the value of the item.

(c) The recovery shall be effected in accordance with the procedure

prescribed in Article 159.
 64

(d) The procedure for reporting the case to higher authorities as laid down
in Article 155 shall be followed.

(e) The above procedure shall also be adopted when recoveries are
involved in case of loss due to theft and fraud.

154. Loss Not Due to Theft, Fraud or Neglect. If the investigation indicate that
the loss is not due to theft, fraud or neglect, the investigating officer of the individual
immediately in charge of the stores shall submit the case to the competent Financial
Authority through the usual channels for writing off the loss.

155. Cases to be Reported to Higher Authorities.

(a) Following cases of loss shall, however, invariably be forwarded to the

respective Administrative Authority, giving full particulars of the circumstances
of the loss and action taken:-

(i) Loss of stores from any cause, where the value exceeds the
financial power of CFA as per delegated financial powers in force.

(ii) Losses of important stores affecting the fighting efficiency of the

ship, whatever the value.

(b) In these cases, a Board of Enquiry shall normally be convened, unless

Administrative Authority is satisfied that full information has been given and
responsibility clearly defined.

(c) Board of Enquiry should invariably be convened to investigate all losses

which, under existing rules, require sanction of the Government of India to write
off.

(d) However, if in certain exceptional cases, it is considered that the holding

of a Board of Enquiry may yield no useful results, such cases should be
promptly reported to Naval Headquarters with a view to obtaining the specific
concurrence of Government for waiving the general rule requiring an enquiry.

156. Accounting Procedure for Writing Off.

(a) The following accounting procedure shall be followed:-

(i) As soon as loss occurs or is discovered, the Officer-in-Charge of

stores shall make out a loss statement and remove from ledger charge.
The loss statement shall be signed by the Commanding Officer and it
would indicate:-

(aa) Details pertinent to the occurrence.

(ab) Measures, if any, taken to avoid recurrence.

(ac) The name of account in which taken off charge.

 65

(ii) The loss statement is to be priced by the ship/establishment

concerned and forwarded to the respective Naval Local Audit Officer for
check and audit.

(iii) On receipt of audit remark, loss statement shall be forwarded to

the Competent Financial Authority through the immediate superior
authority for:-

(aa) His approval to write off.

(ab) Any disciplinary action or other comments considered

necessary by him.

(iv) Where the Commanding Officers are themselves the Competent

Financial Authority, action shall be taken by them in each separate
capacity, viz, as Commanding Officer and Competent Financial Authority
respectively.

(v) Loss requiring the orders of the Administrative Authority, The

Chief of Naval Staff and the Government of India shall be submitted
through the respective Controller of Defence Accounts (Navy), for audit
and report.

(b) The following particulars shall also accompany the loss statement:-

(i) A statement of reasons giving in details as to why it has been

found necessary to write off the loss.

(ii) Whether a Board of Inquiry has been held and with what result,
reasons being given if a Board of Inquiry has not been found necessary.

(iii) If individuals could be held responsible, disciplinary action shall

be taken. If no disciplinary action is possible/justified, reason should be
stated.

(iv) The exact remedial measures taken to prevent recurrence of such

loss or discrepancy.

(c) The proper time for sending the loss statement to the Controller of
Defence accounts (Navy) for an audit report is just prior their submission to the
appropriate Competent Financial Authority for regularisation.

(d) After approval of write off, the Competent Financial Authority shall
dispose off the two copies of loss statements as follows:-

Original - Returned to the Controller of Defence Accounts (N).

Duplicate - Returned to ship/ establishment concerned for filing and

production at audit.

(e) The approved copy of the loss statement shall be linked with the
ships/establishments copy for write off.
 66

(f) The above procedure is not applicable to the discrepancies discovered

as a result of stocktaking.

(g) For procedure where recoveries are involved, see article 159.

157. Valuation of Articles Lost.

(a) The prices available as per LPP shall form the basis for evaluating the
stores lost. Where the value is not available, POV of the articles shall be
obtained and facts recorded.

(b) In respect of following, the estimated/ actual cost (actually when known)
of repairs shall be used:-

(i) Stores damaged.

(ii) Stores which on examination found to differ in condition from that

under which they were held on charge.

(c) In case where recoveries from individuals are not involved, the value
shall be assessed at the ‘Payment Issue Rate’ wherever such rates are laid
down and loss statements shall be priced at those rates.

158. Special Instructions on Charges for Loss of Certain Stores.

(a) Watches (All description), Chronometers and Clocks Chart House.

Full value shall be charged against the person responsible unless
circumstances are considered to be so exceptional as to justify the charge of a
small sum or the charge being waived altogether. Such exceptional instances
will be submitted to the Chief of the Naval Staff for decision.

(b) Officer’s Blankets. The condition of the article will be ignored and the
full current rate book value of new blanket will be charged unless there is strong
justification for the recovery of small sum. In the latter event the matter will be
decided in accordance with the principles normally applicable to loss by neglect
subject to the foregoing stipulation as regards to condition, a special notation
by the Commanding officer as to the circumstances justifying the lower charges
being made on the regular loss statement.

(c) Binoculars. An officer or sailor to whom a pair of binoculars is issued

by:-

(i) The store-keeping officer, or

(ii) The Head of a department holding a stock of permanent loan will

place the binoculars in a locked drawer or the other locked receptacle
when they are not in actual use. The officer or sailor shall return the
instruments to the issuing officer as soon as the duty for which the issue
was made is completed. If service binoculars are lost through failure to
observe the instructions or through other neglect, the whole or part value
shall be recovered from the individual responsible at the discretion of the
Commanding Officer. In assessing the amount to be recovered the
 67

current rate book price shall be regarded as the value of the binoculars
whether they are worn out or not.

(d) Wireless Telegraphy. Full value shall be charged unless it is clear

that all reasonable precautions were taken to ensure the safe custody of the
gear. When less than full value is charged a notation shall be made concerning
the circumstances of the loss.

(e) Keys of Money Chests and Confidential Chests. Uniform charges

as under shall be made against the officers held responsible for the loss of the
keys of:-

(i) Chests for Confidential Documents- Actual amount of cost of

repairs

(ii) Money chests- Actual amount of cost of repairs

159. Accounting Procedure When Recovery is Ordered. After action as

stipulated in article 160 has been completed, two extra copies of document shall be
prepared and dispensed as follows:-

(a) Service Personnel . Original & Duplicate are forwarded to the Logistics
Officer-in-charge, Naval Pay Office, Mumbai for recovery of sum involved. After
effecting recovery, the LOIC, Naval Pay Office shall return the duplicate copy
with necessary endorsement and it shall be linked with the copy supporting the
account.

(b) Civilian. The same procedure as above shall be followed except that
the two copies shall be forwarded to the Controller of Defence Accounts (Navy).

160. Report of Damage/Part Loss or Non-Delivery. When Naval stores are

wholly or partially lost or damaged in transit, immediate action shall be taken to report
the matter to:-

(a) Consignor

(b) Carrying Agency

161. Loss in Transit.

(a) Between Naval Stores Depots and IN Ships and establishments:-

(i) Loss in transit of valuable and attractive articles or where the

value exceeds Rs 1200/- or if deficiencies cannot be regarded as clerical
errors, shall be reported in detail to Material Organisation concerned who
will furnish “Adjusting Vouchers”. These shall be used to correct the
Naval Store Accounts.

(ii) Minor discrepancies of a value not exceeding Rs 1200/- which are

considered to be due to clerical errors of the supplying depot, may be
adjusted in the ship Naval Store Account by Record of Stocktaking.
 68

(iii) Discrepancies between copies No 3 and 4 of form IN 426/IN 1051

which cannot be attributed to the clerical errors, those involving value
exceeding Rs 1200/- and those in which valuable and attractive stores
are concerned shall be reported to the Material Origination/ Naval Store
Depot who will investigate the discrepancies and forward adjusting
vouchers.

(b) Between Ships and Establishments. Losses in transit shall be

adjusted by the ships / establishments supplying stores after full investigation
has been made regarding the loss on Record of Stocktaking.

162. Discrepancies in Consignment of Stores. When a discrepancy is found to

exist between the quantities or condition of stores received and the quantity or
condition of stores as shown on relevant vouchers, following action shall be taken:-

(a) The requisite investigation and action to have the loss written off shall
normally be taken by the consignee.

(b) Where consignee certifies that cases were intact and damage/
deficiencies could not have occurred in transit. The consignor shall make the
necessary investigation at his end and furnish the consignee with all relevant
information.

(c) Where loss or damage is attributable to faulty packing at consignor’s end

or for other reasons admitted by consignor, the action for write off shall be the
responsibility of the consignor but the final adjustment shall be made in the
consignee’s account.

(d) Loss or damage below Rs. 1200/- may be adjusted at the discretion of
the Commanding Officer.

(e) When stores are lost in transit, the necessary investigation and action to
have the loss written off shall be initiated by the consignee. If the value is
recoverable from the carrying agency, the consignee shall forward:-

(i) Full particulars of the loss.

(ii) Acknowledgement of the carrying agency for the liability, to

controller of Defence Accounts (Navy) who shall take necessary steps
to effect recovery.

163. Stores Damaged/Short Received in Transit from Material Organisation/

Naval Store Depot to Ships/Establishments and Between Ships and/or
Establishments. The accounting procedure in respect of these shall be as follows:-

(a) Permanent Stores.

(i) Take stores on charge as invoiced.

(ii) Return damaged stores to Material Organisation.

(iii) Demand replacement from Material Organisation/ Establishment,

if necessary.
 69

(iv) Regularise items short received by relevant documents.

(b) Consumable Stores.

(i) Take stores on charge as invoiced.

(ii) Remove damaged stores from store charge by relevant

documents.

(iii) Demand replacement from Naval Material Organisation

/Establishment, if necessary.

(iv) Return arising, if of value, to Material Organisation in the normal

manner.

164. Major Loss of Stores Due to Enemy Action, Collision, Grounding and Fire.

(a) Normally the method to be followed for losses by accident is as laid

down in earlier articles. However, where the loss is considerable, the store
accounts may however be adjusted by ruling off each ledger page concerned
and inserting a new first charge to accord with the quantity and condition of the
article salvaged, instead of posting in detail the quantities lost. The new first
charge shall be supported by documents which is certified by the Commanding
Officer giving the date and circumstances of loss.

(b) In the event of the main storerooms being destroyed necessitating de-
storing, a muster of all salvaged stores found onboard including those on
permanent loan shall be made. In such cases extra copy of relevant document
shall be made and forwarded to the Material Organisation together with the
accounting records, if they have been salvaged. New or amended records shall
be prepared by the Material Organisation on re-storing the ship.

(c) In the event of damage to, or destruction of part or the whole of the store
accounting records, without total destruction of store necessitating Destoring,
the records shall be reconstructed from:-

(i) Such decipherable information as is available from the damaged

records.

(ii) Information such as allowances by establishment, emergency

stock etc. obtained from the Material Organisation as convenient.

(iii) By undertaking stocktaking as necessary.

(d) A general report of such losses of stores together with a statement of the
action taken to adjust or reconstruct the records shall be rendered by the
Commanding Officer to Administrative Authority who shall forward the same to
the Controller of Defence Accounts (Navy) for onward transmission to Naval
Headquarters.
 70

165. General Principles for Dealing with Losses. The provisions in this Chapter
should be read in conjunction with the general principles laid down in the Financial
Regulations for the Indian Navy as amended from time to time. The provisions in this
Chapter should be read in conjunction with the general principles laid down in the
Financial Regulations for the Indian Navy as amended from time to time.

166. Register of Losses.

(a) All losses occurring in a ship or establishment are to be recorded in a

Central Register.

(b) All loses of cash, over payment, losses or damage of store, non-
recoverable claims, irregular or unauthorised use of Govt. transport or stores,
railway warrants or Military Credit Notes which are required to be regularised
by the Competent Authorities are to be entered in this register as soon as they
come to notice.

(c) In order to facilitate ready reference, the register of losses is to be

divided under various heads i.e. Clothing, Victualing, Gunnery Stores, Public
cash, etc. at the discretion of Commanding Officer.

(d) This register will be an auditable document and is to be produced for

audit during the periodical visit of the local and statutory audit staff to the ships
and establishments.
 71

CHAPTER 13

STORES FOUND

167. Particulars to be Reported.

(a) Should an Officer or a Sailor find any naval stores which are suspected
to have been lost or hidden with a view to subsequent removal whether they
belong to his ship or not, he shall at once report the fact to the OOW/OOD in
order that the matter may be investigated.

(b) If the ship is in a dockyard, the Security Officer should also be informed
without delay, in order that he may be associated with the investigation and take
over the custody of the stores, pending.

168. Disciplinary Action. Failure to comply with the above instructions will render
the person finding the stores liable to be charged with theft.

169. Accounting. The stores shall be taken on charge in the appropriate ledger and
copies send to the NLAO. In important cases a report shall also be made to IHQ MoD
(Navy).
 72

CHAPTER 14

CUSTODY OF STORE ROOMS

170. Responsibilities of Logistics Officer. The Logistics Officer is responsible for

all Naval Stores on his charge and maintenance of proper accounts for the same as
required by the rules. However, respective section in-charges viz, MC LOG (MAT)/
CPO LOG (MAT)/ PO LOG (MAT)/ L LOG (MAT) shall be directly responsible for
maintaining of accounts and custody of stores for all purposes

171. Responsibility of Custodians.

(a) Custodians of Naval Stores shall be responsible for the physical custody
of Stores.

(b) Whenever they detect deterioration, damage, shortage or excess of

stores they shall immediately report the facts of the situation to the Logistics
Officer / Commanding Officer.

(c) Persons charged with the care of stores shall be held responsible for
unauthorised expenditure of stores and for loss or damage occurring by their
fault.

172. Private Use Forbidden.

(a) No articles of Naval Stores shall be used for private use.

(b) Procedure explained in earlier chapter shall be followed for any loan of
public store to outside agency post approval of the Competent Financial
Authority.

173. Transfer of Custody. The Logistics Officer and Heads of Departments may
delegate the responsibility for stores in their custody to Officers/ Leading rates and
above in their departments.

174. Types of Store Rooms.

(a) Main Issue Store Room. This will be the centralised distribution point
for most types of stores and all demands from ship’s departments shall be
presented there. This should be situated in the most readily accessible of all
Naval Store spaces, when water tight restrictions are in effect.

(b) Other Issue Rooms. In the case of cruisers and larger ships, more than
one issue rooms may be necessary. Their separate functions shall be
determined by the ship’s Logistics Officer.

(c) Bulk Store Rooms. Whole sale quantities of stores for break out in
small lots to issue rooms or in case of bulky items for direct issue shall be kept
separately from the retail issue stores when space permits.
 73

(d) Special Purpose Store Rooms. When physical facilities allow special
store rooms properly adopted to certain types of stores, the same shall be
operated, i.e. Paint Store, Inflammable Store, etc.

(e) The inflammable stores shall be a special room under protection and
fitted with flooding and ventilating arrangements. This shall store spirits,
turpentine, varnishes, light shell oil and any other semi safe and dangerous
material.

175. Allocation of Store Rooms. In the allocation of available store room space
the Logistics Officer shall take into account the following factors:-

(a) Types and quantities of stores to be carried

(b) Physical characteristics of stores, i.e. bulk, fragility, susceptibility to

damage by heat or moisture, inflammable and other physical properties of
stores which affect the safety of the ship, ship’s company and stores
themselves.

(c) Turnover Rates of Stores. Stores with high turnover rate shall be
placed in the most assessable location.

(d) Points of Issue and Use. Stores shall be located as near as

practicable to the places where they are issued or used.

(e) Loading Points. Bulky stores shall be so located that minimum

handling is required after they have been placed on board.

176. Principle of Storeroom Layout. The detailed stowage arrangement of

storerooms should take into account the following:-

(a) Maximum stowage capacity.

(b) Access to all stores.

(c) Orderly arrangement of stores.

(d) Security and safety of stores – particularly valuable and attractive article.

177. Physical Features of the Store Rooms. Directorate of Logistics Support

should review the design proposed by Directorate of Naval Design/Directorate of Ship
Production, for location of the doors, hatches, non-structural stanchions, ventilation
ducts and other obstructions and make suggestions for alteration where ever
necessary for maximum use of the space available. This activity to be completed
during the design phase of the ship.

178. Store Room Facilities.

(a) In accordance with the principles outlined in the above articles and taking
into account the materials to be stowed, the store room shall be fitted with
stowage facilities best suited to the Logistics Officer’s requirements.
 74

(b) For achieving efficient stowage, the Logistics Officer of establishments

shall demand enclosed bins, open racks and shelving, stanchions grating,
battens, and other store room accessories or procure under delegated financial
powers. In the case of ships, store rooms and accessories shall be in
accordance with the approved drawings.

179. Arrangement of Stores.

(a) Stores shall be separated according to Class, Group and Part and
arranged according to ascending order of pattern numbers within each Class,
Group, and Part.

(b) Some deviations from the standard system may be made at the
discretion of the Logistics Officer for purposes of stowage, issue and stock
taking. When such deviations are necessitated, the arrangement in each rack
shall be made to confirm to ascending order of pattern number within each
class, group and part as far as possible.

180. Stowage of Personal Gear. Storerooms shall not be used for the stowage of
personal gear except by approval of the Commanding Officer.

181. Locator System. In order to establish a system of locating stores, following

procedure shall be followed:-

(a) Storerooms. All storerooms shall be numbered consecutively from

forward to aft. These numbers should not be confused with frame numbers.
Storerooms designed for a particular purpose shall be known by their
descriptive name, i.e. paint store, inflammable store, etc.

(b) Storeroom Facilities. Shelves, bins racks, cupboards, chests of

drawers and other receptacles shall be numbered consecutively and clockwise,
the number being painted at each rack in a prominent place. Racks containing
pigeonholes shall be further marked by:-

(i) Numbers over the top of each vertical row of bins.

(ii) Letters alongside each horizontal row.

(c) Naval stores not kept in racks or bins shall be tallied or labelled.

(d) Record of Stowage. The stowage of stores, except of those of which

the whole stock is on permanent loan shall be recorded on the ledger pages.
The stowage in respect of each article shall be recorded by entering on the
ledger page at the place provided:-

(i) The number of storeroom.

(ii) The number of the rack.

(iii) The number of the bin.

 75

When the items are stowed strictly in accordance with ascending order of
pattern numbers within each class, group and part, the maintenance of a
stowage record may be waived, if so desired.

(e) Stock Description Card. A card shall be inserted in the card holder
affixed to each bin showing:-

(i) Pattern Number, class group and part.

(ii) Description.

(iii) Denomination.

The card by its colour shall indicate whether the articles are permanent or
consumable stores, pink cards being used for permanent and white cards for
consumable.

(f) Care is to be taken to ensure that the labels bearing the identification
particular do not become detached from the stores to which they relate, or the
details obliterated through rough handling. In case of doubt regarding the
identification of stores, assistance should be requested from the Technical
Officer/Dockyard Officer concerned.

(g) The stock description card details to be updated in online platform for
easy identification of items.

182. Cleanliness. Cleanliness and ship-shape conditions are essential to the

effective operation of store rooms. The Logistics Officer shall therefore ensure that
the daily routines provides:-

(a) For daily sweep down.

(b) For frequent general ‘Clean Days’, when particular attentions shall be
paid to the sorting out of useless and misplaced gear and to the conditions of
the spares which are normally obscured by stores during routines cleaning
periods.

(c) Daily clean ship roster to be promulgated by Logistics officer vide Logo
Ty Memo. for maintenance of naval stores.

183. Securing for Sea.

(a) As soon as it is known that the ship is getting underway into open seas,
all stores and equipment shall be secured for sea. Loose bulky stores shall be
lashed to stanchions or bulk heads; stock in bin or shelves shall be boarded up
when necessary with battens or wire netting provided for the purpose and all
other precautions taken to prevent the shifting of the stores due to ship’s
motion.

(b) When securing for sea is completed, the Logistics Officer shall report the
fact to the Commanding Officer.
 76

184. Security of Stores.

(a) To be Kept Under Lock and Key. Materials in stores shall be kept
under lock and key in all cases except when the bulk of such material makes
store room stowage impracticable. Stowage places shall be kept securely
locked, when not in use.

(b) Lock shall be fitted to the following, in particular:-

(i) Bedding Cupboard.

(ii) Cupboard for valuable & attractive articles.

(iii) Photographic gear cupboard.

(iv) All drawers, cupboard and desks in the Naval Store Office.

(c) Store keeping personnel in charge of such spaces shall be responsible

for ensuring that stowage security is maintained for all stores in their custody.

(d) Prevention of Damage in Store Rooms. Custodian shall take the

necessary stowage, preservation precautions to ensure that articles in store
rooms are not lost or damaged due to spoilage, corrosion, breakage or other
stowage hazards. In order to ensure this, they shall observe the general and
special stowage and preservation precautions required for particular items,
prescribed from time to time.

(e) Disposal of Stores. Stocks of essential items shall be dispersed in

store rooms among the various sections of the ship in order to reduce the
effects of battle damage to particular parts of the ship.

(f) Access to Stores.

(i) Man-in-Charge to have Sole Access. No person except the

man responsible for the storeroom or his authorised representative shall
ordinarily be allowed access to stores; other persons shall be admitted
only when necessary for storing or de-storing.

(ii) Head of Department to have Access to Stores. For purpose of

inspection and as directed by the Commanding Officer, Heads of
Departments shall be allowed access to store rooms upon request to the
Logistics Officer but shall not be given keys to spaces for the above
purposes.

(iii) Access of Damage Control Purposes. Access to store room

spaces shall not be denied to authorised damage control personnel.

(iv) Permission for Entry Granted by Logistics Officer. Permission

for entry of persons not ordinarily authorised to have access to store
rooms shall be granted by the Logistics officer.
 77

(g) Key Routine. The Logistics Officer shall evolve and enforce an effective
“Key routine” within the Ship’s Key Organisation. This routine shall include
provision:-

(i) For security of duplicate keys.

(ii) For the replacement of locks on loss of key or suspicion of

existence of unauthorised key.

(iii) For allocation of authority to draw keys.

(iv) For periodical muster of keys, both original and duplicate.

185. Daily Report of Security. Each night, at a time to be prescribed by the

Logistics officer, after store rooms have been secured, the senior most store sailor
shall report them as secured, to the duty Logistics Officer.
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CHAPTER 15

PRESERVATION & SPECIAL STOWAGE

186. Responsibility.

(a) The officer in charge of stores shall be held responsible for the proper
preservation of the articles in his charge.

(b) In case of ships ordered to pay off, special steps are to be taken to
ensure that articles which are not defective or worn out are properly cleaned
and put in a good condition for further use.

187. Excessive Deterioration. The Commanding Officer, when required, shall

furnish explanation as to the cause of such deterioration in stores which in the opinion
of the survey officers, cannot be attributed to fair wear and tear.

188. Special Stowage and Preservation of Stores. Stores which require special
stowage arrangements, preservation, etc., and the method to be adopted are shown
in the following Articles.

189. Acids.

(a) Acids are dangerous and should not be kept near any stores of an
inflammable nature, nor where they, or the fumes from them, may cause
damage to other stores. Violent reaction may occur if acids come into contact
with metals or water.

(b) The containers should be clearly marked with the full description of the
contents.

(c) The stowage arrangements for acids shall be as follows:-

Where Description Container Method of Remarks

Stowage
Ships not fitted Nitric Acid 2 gallon or In recessed The cases
with a special 10 quart lead lines (and
acid store Sulphuric stone jars. trays fitted packing)
Acid in the Ship’s which
Battery contain the
Rooms. jars in transit
should be
returned to
the
Supplying
Yard.
Establishments Hydrochloric 2 gallon or Retained in The cases
Acid 10 quart the cases as (and
stone jars supplied packing)
and stowed should be
in Paint returned to
Store. Yard when
 79

Hydrochloric Retained in the jars have

Acid the cases been
received removed by
Nitric Acid from the the technical
Supplying staff after
Sulphuric Yard and issued by
Acid stowed in the Logistics
the Supply’s officer.
Officer acid
store.

*In no circumstances are these acids to be stowed in the Naval Store-rooms of

ships except where a special acid store is fitted.

190. Anti-Gas Equipment.

(a) Naval Store items of anti-gas equipment, viz., eye shields, anti-gas
pathway detectors, detector paint and ointment shall be kept in a cool dry
storeroom away from the vicinity of hot pipes, etc.

(b) Detector Paint shall be stowed in the sealed and lever tins. Before use,
after prolonged storage, the paint shall be stirred until any separate pigment
has been reincorporated. Any loss of solvent by evaporation shall be made up
with white spirit; turpentine shall not be added.

(c) The lids of glass pots containing anti gas ointment No. 2 shall be firmly
screwed down to prevent the ointment from drying out.

191. Ball Bearings. It is important that ball-bearings in store are kept in the packing
in which they were originally received from the makers. It is also desirable that such
packing should not be opened at any time before the bearings are required for issue.
They should be stored in a position which will not involve the risk of dust or moisture
entering the boxes, or of the grease preservative melting, If for any special reason, a
ball-bearing has been unwrapped from its original packing, and is again placed in
store, it must be ensured that the bearing and its packing are in the same condition as
that in which it would be received from the manufacturer.

192. Barometers.

(a) Mercurial Barometers. These are delicate instruments and need

careful handling and packing. During storage or transit they shall be kept in thee
boxes in which they are supplied. When returning defective instruments a short
statement of the defects shall be furnished and included in the box. Repairable
mercurial barometers with unbroken tubes, returned for repairs shall be
carefully packed, and stowed with cisterns upwards. Barometers must be
inverted very slowly, otherwise the top of the tube may be broken, and the loose
mercury shall be poured into a bottle and well corked. Gold slides and counter-
weights shall be detached and returned separately.

(b) Aneroid Barometers. Great care should be exercised in handling these

instruments in order to prevent the glass being broken and the needle becoming
detached from its spindle. The N.P.L. certificates issued with Aneroid
Barometers, Pattern 50 I, should always accompany the instruments on return.
 80

193. Bostic C Adhesive Compound.

(a) Bostic C Adhesive Compound is highly inflammable and maximum

ventilation is necessary where being used.

(b) In order to minimize any possible risk of skin infection from close contact
with this compound and to facilitate removal of splashes, the following
precautions should be observed:-

(i) Before using the compound, the hands should be covered with
barrier cream e.g., Rosalex, the overalls tied at the waist and leather
gloves worn.

(ii) Hands and forearms should be washed well with soap and water
immediately after handling the compound.

194. Calcium Carbide.

(a) All receptacles, drums, tins, etc., containing calcium carbide shall be
labelled as follows:-

“Calcium Carbide - Dangerous if not kept Dry”. The contents are liable, if
brought into contact with moisture, to give off a highly inflammable gas.

(b) Carbide shall be kept only in unopened drums or tins in which

supplied or in the ready-use-air-tight receptacle provided, and shall be stowed
in a dry and well ventilated place.

(c) No naked light or water shall be brought within 20 feet of the place of
stowage until it has been ascertained that the explosive gas generated from
calcium carbide is not present. (The distinctive odour of this gas, acetylene, is
a ready and reliable method of ascertaining its presence.) If any gas is present
the receptacles in which the calcium carbide is contained shall be examined
and any found to be leaking shall be thrown overboard.

(d) Due precautions shall be taken to prevent unauthorised persons having

access to carbide.

195. Calcium Chloride.

(a) Calcium chloride is poisonous and corrosive and should not be allowed
to come into contact with the skin or clothing.

(b) This chemical rapidly absorbs moisture from the atmosphere and
consequently deteriorates when exposed to air; hence it should be kept dry and
stowed in sealed kegs, which should be placed on a wooden platform it
practicable.

(c) It is used for the purification and drying of air in plants for making liquid
air and liquid oxygen; also for ice-making machines and desiccating machines.
 81

(d) Calcium chloride supplied for photographic purposes is supplied in air-

tight tins.

196. Carboys and Glass Containers. To avoid possible fire risk from sunlight, all
carboys and other glass containers for liquid, whether full or empty, should be stowed
away from direct sunlight. When it is necessary for such containers to stand in the
open they should be covered with hessian or other material which will not retain heat.
Tarpaulin are not suitable for this purpose.

197. Cameras.

(a) Normally cameras supplied for Naval use are of robust external
construction but they are essentially delicate stores because:-

(i) Shutters are timed with precision to a small fraction of a second.

(ii) Lenses are adjusted to focus within extremely fine limits.

(iii) Lenses are constructed, in part, of optical glass that is “soft” in the
sense that the highly polished surfaces are easily damaged.

(b) Stowage. Dry and dust-free stowage is essential and so far as

practicable the normal store temperature should not be lower than 50°F, nor
higher than 65°F. Temperature fluctuations should not be greater than 10°F,
either way; for example, with a normal store temperature of 50°F, the greatest
permissible fluctuation would be from 40°F.

(c) Lenses and Shutters. If these are attached to cameras when received,
should, in no circumstances be removed for separate stowage. Lenses should
never be rubbed with materials such as linen or chamois leather; they should
be suitably protected from dust when received, but not otherwise touched
except by trained staff.

198. Carpenter’s Benches, Pattern 1056. Once issued from a dockyard, are
expected to be maintained in a fully serviceable condition and to be fit in every respect
for re-issue when returned. Issues of new benches in replacement of those worn out
will not be made.

199. Cells, Accumulators and Batteries.

(a) Special care shall be taken that all cells are stored in dry and well-
ventilated store, and, if possible, protected from extreme cold. In storing dry
cells care shall be taken that their terminals do not touch and that no articles
are placed on them which are likely to cause a short circuit.

(b) Spare secondary cells for radio purposes shall be kept dry when Stowed
in the ship’s Naval Store, and positive and negative groups shall be stowed
separately in a manner which will prevent access of moisture.

(c) Cells for transit shall be packed so as to prevent the breakage of

insulation or damage to the connections or containing vessels. The following
method of packing for large type of secondary cells has been standardised:-
 82

(i) A piece of spun yarn is passed under the bottom of each cell and
through the holes in the terminals.

(ii) Light crates of ½ in. battens are constructed of sizes, just

sufficient to take one cell each with its band of spun yarn.

(iii) The crates are packed in cases-two, three or four to a case,

according to the size of the cells-with two inches of straw or wood wool
all round.

(iv) The crates are packed in cases-two, three or four to a case,

according to the size of the cells-with two inches of straw or wood wool
all round.

(v) On unpacking, the crates are lifted out of the cases by the spun
yarn band. The cells are taken out of the crates by this means also after
removal of top battens.

(d) All persons likely to handle the larger type of cells are to be made aware
of the fact that the internal parts of the cells are loose, and easily displaced.
Most of the damage which has occurred in the past may be attributed to
careless handling in the process of unpacking, and especially to attempts
to lift the cells by the terminals.

(e) Saw dust shall never be used for packing batteries as it is hygroscopic.
They are always to be wrapped individually in waxed paper, and shavings used
for packing.

(f) Torch batteries deteriorate by being allowed to remain in torches when

not in use. All batteries are to be stowed so as to allow a free current of air to
circulate between the tiers; and both ends shall be easily open to inspection.

(g) Batteries, Nickel Iron. Following instructions shall be complied with

in regard to care and maintenance of batteries, nickel iron:-

(i) Storage conditions shall be as clean, dry and cool, as possible,

but low temperatures shall be avoided.

(ii) The cells shall be examined every six months, any corrosion
product removed and the exposed parts greased with petroleum jelly as
necessary. In tropical climates, examination for corrosion shall take
place every three months.

(iii) Care to be taken that the charging instructions affixed to the

cardboard containers are not obliterated in any way during storage.

(iv) No naked flame shall be brought near the cells during charging
and the space in which the cells are charged shall be well ventilated.

(v) As a considerable amount of gas is evolved while being charged,

frequent topping up of the cells is necessary to keep the caustic potash
at the correct level. Distilled water shall be used for this purpose. It is
 83

also necessary that the level of the caustic potash be maintained above
the top of the plates.

(h) Batteries for Aldi’s Signalling Lanterns.- The lead terminals of Pattern
W23I7 batteries are easily damaged. When returning or drawing these batteries
they shall be transported in battery boxes, Pattern W 23I8 B, the boxes being
returned or demanded as required.

200. Contacts, Contact Screws etc. Contacts, contact screws, etc, should be
stored in boxes and paper wrapping in which they are received.

201. Cotton Waste.

(a) Cotton waste shall be stowed in a cool dry place and contamination by
oil or fat shall be avoided. Where such contamination is suspected the
temperature of the doubtful bale shall be taken and if it is found to be in excess
of the surrounding atmosphere, investigation as to the cause shall be carried
out immediately. Such investigation might result in the prevention of
spontaneous combustion occurring in a few days or even weeks.

(b) Cotton waste which is found to be contaminated with oil, grease or

moisture should not be retained on board unless it can be used within a very
short time.

202. Cordage.

(a) Cordage shall be stowed according to the description and size and
where practicable in a dry, cool, well ventilated store room. It shall not be
exposed to damp, draught or direct sunlight nor allowed to come into contact
with metals or water. Air space shall be arranged between the cordage and the
deck of the store room.

(b) On supply from dockyards cordage will be tallied showing the date of the
last test in services for which the rope shall not be used. These particulars will
also be shown on the relevant supply notes S-134.

(c) Stocks of cordage which have been held for more than a year shall be
returned to the nearest Naval Store Officer, and a new cordage, if required,
demanded in lieu, quoting this article as the authority. It is important
that the tallies referred to in para (2) are safeguarded against loss or damage
causing obliteration of the last date of test.

(d) In order to avoid deterioration in store rooms, the most aged cordage
shall be issued first.

203. Chloro-Sulphuric Acid and Titanium Tetrachloride.

(a) Chloro-sulphuric acid and Titanium Tetrachloride liquids are of corrosive

and dangerous nature. They may be stored indefinitely under conditions similar
to those used for storage of strong sulphuric acid for submarine batteries. The
drums should be kept in a dry, cool place, but not on wooden floors, and away
from any material likely to be damaged by a possible escape of the corrosive
chemicals.
 84

(b) Drums shall be stored with the bungs uppermost, and in such a way that
any drum is easily accessible. Great care should be taken to avoid rough usage
of the drums.

(c) Pressure is occasionally developed and the operator should stand clear
of any spray that might be emitted by the release of pressure on opening a
drum. Leakage is shown by fuming near the faulty spot; if at the bung, this may
be tightened or new washers fitted. Asbestos string, smeared with Vaseline, is
used as a washer.

(d) If a small leak develops in a drum (generally in the side seams) the drum
shall be turned so as to bring the faulty place uppermost and any liquid on the
outside of the drum shall be removed by dry service “mops’’ (care being taken
to keep the acid off the hands). Any faulty drums or barrels shall be decanted
into sound drums as soon as possible.

(e) Oilskin suits and rubber gloves should be worn when dealing with leaky
drums.

(f) In order to avoid the screwed plugs or caps of Chloro-Sulphuric acid and
titanium tetrachloride drums becoming seized up, they shall be coated with
mineral grease and graphite mixed as soon as the drums become empty.

204. Clensol. Clensol consists of strong hydrochloric acid (spirits of salts),

containing an inhibitor to reduce the rate of attack of the acid upon iron and steel. It
should be stowed in glass or earthenware containers; ordinary metal containers must
not be used. Contact with the skin or clothing should be avoided.

205. CO2 Absorbent. CO2 Absorbent is supplied in tins specially treated with
corrosion-resisting paint and sealed with a visible wire seal to guard against
unauthorized or premature opening. Great care must be exercised in handling and
stowing to ensure that these seals are not damaged or broken. The seal on each tin
should be examined before the tin is opened and, if broken, the contents should not
be used, but should be dumped. Each tin is labelled by the manufacturers with the
Pattern number, description and quantity.

206. Cresol. Cresol is a poisonous liquid which should not be allowed to come in
contact with the skin or clothing.

207. Curtains and Overcases.

(a) Curtains and over cases in ships and establishments can be rendered
unserviceable, after a very short life (due to excessive shrinkage of the material)
when unsuitable chemical agents are used in laundering processes.

(b) To endeavour to prolong the life of such articles a dry cleaning process
only should be used, the work being carried out by a reputable firm.

(c) In the case of ships and establishments where dry cleaning facilities
cannot be arranged locally, over cases and curtains should be washed with
care, using ordinary yellow hard soap (Class/Group E. 8) and tepid water.
 85

208. Deoxidine, Pattern 4296 (Class/Group E.7).

(a) There is the possibility that the acid content of Deoxidine may attack the
metal of the container, with the consequent generation of hydrogen gas, which
could, in time, possibly cause the drum to burst. Care should, therefore, be
taken when handling drums.

(b) Drums should invariably be pierced before opening.

(c) The quantity of hydrogen evolved is small and should not constitute a
danger in itself.

209. Diving Apparatus.

(a) Breast-ropes, etc., for divers, contain rubber and shall be stowed in a
cool, dry place.

(b) They should, on supply from dockyards and store depots, have metal
tabs attached showing length of the rope and the date of test.

210. Cable, Electric.

(a) All cables shall be stowed in a dry, well-ventilated store, on reels where
practicable or coiled and wrapped as supplied from the dockyard. Heavy
electric cable, however, including lead-cased of ½ -in. or more in diameter,
should not be placed on fitted reels but kept on board in the form in which
received, i.e., on a contractor’s drum or done up in a large coil.

(b) All cables should be supplied with sealed ends, and the Logistics officer
is to ensure that after cutting a length of cable for issue, the cut end is resealed
by the application of Chatterton’s Compound and adhesive tape.

(c) The Logistics officer is to ensure that all cables on receipt are clearly
marked with the pattern number and date of receipt. All cables held in the store
shall be similarly identified, to ensure that issues of cable are in accordance
with the dates of receipt. In this respect, reels shall be emptied first before
winding on a cable received at a later date.

(d) The Electrical Officer is to inspect the cables and stowage annually.
Signs of deterioration or defective storage shall be dealt with in conjunction with
the Logistics officer. The Establishment List of “Cables held on Board” is to be
reviewed annually by the Electrical Officer and any changes considered
necessary forwarded to the relevant authority.

(e) Supply personnel should understand that heat and moisture are injurious
to all cables and also that oil will cause rapid deterioration of rubber insulation.
If deterioration is apparent, due to either of the above circumstances during the
period between annual inspections, the fact shall be reported, to the Electrical
Officer and the Logistics officer.

(f) All cables held on board for a period of five years shall be returned for
survey, suitably labelled.
 86

211. Electrode Welding.

(a) It is important that welding electrodes are kept dry since the coatings
readily absorb moisture and the efficiency of welds is liable to be seriously
affected thereby.

(b) Any electrode which may have become soaked with water is unfit for
use and must be regarded as scrap.

212. Firebricks. High Temperature Insulating Bricks and Slabs must be stored in a
dry place and handled carefully, or they will crumble.

213. Fire Extinguishers.

(a) ‘C.T.C. (Carbon Tetrachloride)’ type extinguishers, Pattern 4723, 4724

and 4730 and refills, Patterns 4728 and 4731 should be stored in a well-
ventilated and dry store, where practicable. In any case effective means should
be adopted to protect the articles from dampness. All extinguishers should be
stored in their separate cartons as originally supplied, or, if these are not be
stored in their separate cartons as originally supplied, or, if these are not
available, in brown paper or cardboard cartons improvised for the purpose, so
as to protect them from dampness and the collection of dust, etc. As a
precaution against corrosion, with resultant loss of contents by leakage or
evaporation, refills should, when necessary, be given two coats of black paint
or one coat of Japan black. Care should, however, be taken to ensure that no
part of the instructions on the tin is obliterated by paint.

(b) Charged extinguishers in store should always be stowed horizontally

and tested.

(c) In order that complete information may be available in respect of any

possible deterioration in ‘C.T.C.’ extinguishers when any defects are reported,
the following particulars should accompany the report:-

(i) Whether filled or empty.

(ii) Condition of pump handle, whether free or immovable.

(iii) The code letter stamped on the handle of the pump. (This enables
the year of manufacture to be established).

The necessary steps shall be taken to ensure that the defective extinguishers
are available for return to the makers, if desired.

(d) Before serviceable “C.T.C.” extinguishers are returned to store by ships

paying off, or for other reasons, they shall be completely topped up with carbon
tetrachloride liquid as necessary, and the handle placed in the locked position.
Defective extinguishers need not be topped up before return.

Note:- Special low freeze liquid is supplied for use in C.T.C. extinguishers
suitable for temperatures down to minus 40°F. Such extinguishers and refill tins
of C.T.C. liquid are marked ‘Low freeze’.
 87

(e) ‘Foam’ Type Extinguishers, Pattern 4726. In cold weather ‘Foam’

extinguishers should be stowed in a position where the temperature is not likely
to fall below 40°F. The effectiveness of the extinguishers is improved if the
temperature is not allowed to fall below about 60°F.

(f) On issue from dockyard stocks, the 2 gallon Admiralty Standard “Foam’’
extinguishers are supplied without charges. When issued on permanent loan to
the departments of the ship, or after they have been used, the extinguishers
are to be charged or refilled as necessary from the authorized charges, Pattern
4729, by the Engineer Officer.

(g) Admiralty Standard 2 Gallon “Foam” Extinguishers, Pattern 4726 are

now provided with a metal pocket for the reception of a history sheet. A thin
brass sheet shall be made to fit this pocket and the following information shall
be stamped on it:-

(i) Date when last filled.

(ii) Date when solutions were last tested.

(iii) Date when last pressure-tested.

Any extinguishers not fitted with a pocket shall be provided with a metal label,
wired to the extinguishers, with the above information stamped on it.

(h) Before “Foam’’ Type Extinguishers are returned to the Logistics officer
when ships pay off, or for other reasons, they shall be discharged, and the liquid
containers rinsed with fresh water and thoroughly dried. To avoid unnecessary
waste of the chemical charges this operation should be arranged to coincide,
as far as practicable, with the periodical discharge trails laid down in Appendix
VI to this Manual. New extinguishers, when received, shall be examined
internally and externally, to ensure that they are free from moisture.

(j) Water Type (Gas Pressure) Extinguishers, Pattern 7272:-

(i) The water container and the CO2 charge shall be stowed
separately.

(ii) The CO2 charges shall be stored in a cool dry store. In no

circumstances shall they be subjected to a temperature exceeding
130°F. For this reason they shall not be rinsed in hot water or dried over
a fire or other source of heat.

(iii) Before gas/water type extinguishers are returned to the Logistics

officer the water container and the external surface of the CO2 charge
shall be rinsed with fresh water and thoroughly dried.

(iv) The containers and charges shall be periodically examined and

tested as laid down in Chapter 14.2, B.R. 1257 (Ship Fire Fighting
Manual).

(v) New extinguishers when received shall be examined internally

and externally to ensure they are free from moisture.
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(k) CO2 Mobile Units, Pattern 7261, and CO2 Extinguishers Patterns 4737
and 4738 should be treated as CO2 cylinders and their stowage should conform
to the requirement of Article 310, B.R. I6 (Engineering Manual). (See also B.R.
1257, Chapter 14.4, Ship Fire Fighting Manual.)

214. Flags, Bunting and Woollen Goods.

(a) Flags, except those in use, bunting and woollen goods (e.g., drawers,
stockings, etc.) shall be kept neatly folded in suitable cupboards, with
naphthalene on the articles and between the folds for their preservation from
the ravages of moth.

(b) Naphthalene, or such other preparation as may be authorized, shall be

applied from time to time; but the strictest precautions against fire shall be
observed in the use of any inflammable oil or spirit. Foreign ensigns and other
flags likely to be in store for some time shall be tied up in bags or paper parcels,
each containing naphthalene.

(c) Salt, even in small amounts, has a pronounced tendering effect upon
silk, and if salt water is allowed to dry on a silk flag, the salt tends to be absorbed
by the fibre and becomes increasingly difficult to remove completely. Silk flags
which have been in contact with salt water are to be washed in fresh water
before storing. They should be rinsed three or four times in fresh water (as soft
as possible) the water being changed on each occasion, and then thoroughly
air dried. The operation should consist of simply rinsing, and the flags should
then be hung out to drain, without wringing or subjecting to any harsh treatment
which would be liable to damage the fibres of the silk. It is very important to
ensure that the flags are thoroughly dried before being put away, as storage of
silk in a damp condition would, in itself, be sufficient to cause deterioration.
There is no objection to drying in an artificially warmed atmosphere if
necessary, but exposure to high temperature should be avoided.

215. Gas Cylinders.

(a) The general instructions governing test, examination, storage, etc., are
contained in the Engineering Manual (Article 3I0) and Ship Fire Fighting Manual
(B.R. 1257), Chapter 14.

(b) Gas cylinders whether charged or empty are not to be stowed adjacent
to inflammable materials.

(c) Hydrogen cylinders are charged to the pressure of 1,800 lbs. per sq. in.
Special care should, therefore, be taken that fully charged cylinders are not
exposed to the direct rays of the sun in tropical climates.

216. Gripon Wood forming Compound.

(a) The compound consists of two portions, a paste which is supplied in

metal containers and a liquid accelerator supplied in jars or stone bottles.

(b) Care should be taken in handling the accelerator as it contains acid, and
any coming into contact with the hands should be washed off with water.
 89

(c) The accelerator should not be stowed near articles of an inflammable

nature, or where it can damage other stores.

217. Gyro Compass Stores.

(a) Gyro compass stores should be kept free from dust in a dry store
maintained at a constant temperature as far as practicable. All parts should be
retained in their boxes and protective wrappings until required for use, and
similar precautions to those adopted for the handling and storage of electrical
and delicate stores should be taken as regards these stores generally.

(b) Bearings for gyro-compasses are specially selected, cleaned and oiled
and enclosed in sealed cartons. They should never be unwrapped until
actually required to be placed on a compass. If, on opening, any are found to
be discoloured, or in any way defective, they should be returned with a report
as to the circumstances.

(c) Special care should be taken at all times in handling and packing gyro-
compass instruments (whether serviceable or unserviceable) for transit,
reference being made when necessary to the relevant specification packaging
sheets. Special transport boxes are provided for the casings and rotors, vertical
rings, compensator weights, mercury boxes, lower half-phantoms, spiders
complete, suspensions, magnetic contractors, magnet holders, trolleys,
azimuth motors and azimuth motor relays of the Admiralty gyro-compass.

(d) It is essential that no seals be broken and that all components remain in
their boxes until required for fitting, the defective part being returned in the box
in which the replacement was supplied.

218. Hides, Leather Articles, Catgut, etc.

(a) Hides, leather articles, catgut, etc., are to be stored so as to preserve

them from the attacks of rats. Certain leather articles such as belts, boots, etc.,
shall be treated periodically with a mixture of equal parts of neat’s foot oil and
cod oil.

(b) Storage places infested with Anthrenus Verbasci (L) and Anthrenus
Fasciatus (Vorax) insects which attack animal substances such as fur, felt,
feathers, wool, hair, bristles, silk, etc., should be treated as follows:-

(i) Carbolic acid should be applied, with or without the addition of

soap, or with caustic soda. Liquid disinfectants should be sprayed on or
worked into crevices by wire brushes.

(ii) Powdered naphthalene which is more effective than naphthalene

balls, should be used as a repellent.

(iii) Stores can be passed through a disinfector wherever such

treatment can be safely given.
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(c) All precautions which experience shows to be necessary shall be taken

to preserve stores which are liable to deterioration owing to their perishable
nature.

219. Hoses, Leather. Leather hoses shall be coated periodically (one or two
coats every three months) with a mixture composed of one part of neat’s-foot and one
part of cod oil.

220. Hot Dip Strippable Coating, Pattern 5029 (Class/Group E 12).

(a) Certain ranges of stores are packaged by the hot dip strippable coating
process. The plastic coating material used provides a tough transparent
resilient skin which has excellent corrosion preventing qualities and which also
provides a valuable measure of protection against mechanical damage. The
coating when cold has a shiny amber brown appearance and the thickness may
vary 0.05-in to 0.1-in.

(b) The coating should be removed by slitting it with a pointed stick and
peeling it off the article in very much the same manner as an orange skin is
peeled off. A pointed stick should be used because damage may be done to
the article if a knife is used.

(c) The coating should not be removed until the item is required for use.

221. Incandescent Lamps. Bayonet-joint caps of incandescent lamps are liable

to become insecure especially if the lamps are stored for long periods in bod climates.
They should be stowed therefore, where possible, in a well-ventilated store.

222. Inflammable Stores.

(a) All stores having a flash point of 150°F or under are classified as
inflammable and require special precautions as regards handling, transport
and stowage.

(b) Inflammable stores shall be stowed in the inflammable store or, where
no such store is provided, in the spirit room and no deviation shall be allowed
except for the following:-

(i) Inflammable liquids for which specific approval has been given
for bulk stowage.

(ii) Petrol and paraffin when supplied in cans or 5-gallon drums to

be stowed in open racks, with tray bottoms, on the weather or upper
deck, in a position from which they can readily be thrown overboard in
an emergency. They are to be clear of the smoking places selected for
officers and ship’s company. Emergency access to the containers should
be provided.

(c) Other liquids, etc., which require precautions on account of their in-
flammability.
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(d) The instructions contained in the Naval Magazine and Explosives

Regulations, and any instructions issued from time to time in respect of stowage
of inflammable stores shall be strictly complied with.

(e) All tins containing inflammables, when kept in the spirit room of ships
should be stowed in a special locker to ensure necessary precautions being
taken against fire.

(f) Inflammable substances other than those shown on poster S564 are
not to be carried on board ships without special permission.

(g) Highly inflammable liquids, i.e., those having a flash point below 73°F
should be drawn off, on the upper or main deck only. The operation should be
carried out in the day time when this is possible. If, however, a light is
necessary, a gas-tight safety lamp should always be used.

(h) Care shall be taken when hoisting or lowering drums in the inflammable
store, to avoid sparks due to contact between metals.

(j) Every precaution shall be taken to guard against creating sparks when
unpacking cases which are liable to have an inflammable vapour content.

(k) Liquid metal polish shall also be stowed in the inflammable store and in
ships where this is not provided shall be stowed in a small tank (locked) in a
store approved by the Commanding Officer, or in a tank on the weather deck.

(l) Phosphorus must never be stowed between decks.

(m) At establishments where inflammable stores have to be stowed in the

open, the following precautions are to be taken:-

(i) At the approaches a warning notice is to be prominently

displayed, marked:-

“DANGER - INFLAMMABLE (or) EXPLOSIVE

NO SMOKING. NO NAKED LIGHTS”

(ii) Where practicable sufficient ‘First Aid’ fire fighting appliances

appropriate to the risk are to be sited at a convenient point in the vicinity.

(iii) Special precautions are to be taken with damaged containers and

“Leakers” until they can be decanted. Highly inflammable liquids (i.e.,
those having a flash point of less than 73°F in drums, are not to be
stowed in stacks more than too high. Adequate “firebreaks” are to be
provided in the stowage.

223. Insecticide Liquid D.D.T. Splashing of the skin or clothing should be avoided
since DDT may be absorbed through the skin and cause a form of dermatitis.

224. Insulating Material. Coils and articles in which rubber-covered cable is used
should be stowed away from oil and grease.
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225. Insulating Oil. Is particularly susceptible to contamination by moisture, iron

rust and other foreign bodies with a resultant destruction of its electrical properties.
The containers must be stored in a dry store and stowed on their sides so that the
bungs or seals are flooded. Decanting of oil from one container to another is strictly
prohibited. The oil is supplied in 2, 5 or 10 gallon con-service and thereby obviate the
necessity for re-sealing of partly used containers.

226. LL Buoyant Cable.

(a) LL Buoyant Cable is expensive and easily damaged and it is important

that every precaution is taken to ensure its safety in transit and in store.

(b) In particular the following precautions shall be observed:-

(i) The cable is readily crushed by kinking and must not be bent to a
diameter less than 3 ft.

(ii) The cable must not be stood on.

(iii) Strong sunlight, particularly under tropical conditions, causes the

cable sheath to become brittle and cracked and it must be covered when
out of the water.

(iv) Care must be taken in shipping or unshipping tails, or when

moving tails about the dockyard, to avoid damaging the cable by fouling
edges of docks, piers, rails, etc., or rough ground.

(v) To minimize the possibility of damage, the cable shall invariably

be held in store and transported on Buoyant Cable Drums, and shall
never be moved loose in coils.

(vi) Cable terminals of buoyant cable should be kept well coated with
Grease GS, Pattern 861, and wrapped in hessian.

(c) When it is necessary to land LL Cables, application for the necessary

LL Cable Drum(s) shall be made to the nearest Naval Store Officer.

(d) Ammonium Per sulphate, Tartaric Acid and Cooper Sulphate supplied
for cleaning conductors of buoyant cable, should not be mixed in the dry state.
They should therefore be stowed separately, preferably in air-tight containers.

227. Lime. Lime for use in boilers shall be kept in air-tight drums. It is necessary
that it be kept in the drum and not exposed to the air in open-top tanks, as it absorbs
CO2 from the air and loses its preservative qualities.

228. Magnetic Compasses and Gear. Magnetic compasses are particularly

delicate instruments which require care in handling and stowage. They shall be stowed
away from ferrous metal items.

229. Meteorological Instruments. Care shall be taken in the handling and stowage
of pen arms and pens for open scale barographs and distant reading thermographs,
as they are delicate and easily damaged. These articles should, therefore, be retained
in their packing until required for use.
 93

230. Micanite. Micanite has a tendency to flake and disintegrate at the corners and
edges. Care is, therefore, to be taken in handling. Micanite tubes are lapped with silk
tape and varnished overall to prevent flaking.

231. Non-Setting Red Lead. Drums should be turned end-for-end vertically at

frequent intervals.

232. Novellon Sheets. Novellon sheets readily ignite. Cool stowage, well away
from heated steam pipes, etc., is essential.

233. Oars. Oars shall be stowed in a place which has a convenient access and not
subject to a high temperature. Care shall be taken to ensure that distortion is not
caused owing to the manner in which they are stowed.

234. Optical Instruments. Optical instruments must be carefully cleaned and dried
before being put away and shall not be stowed in damp compartments or in
compartments where excessive temperatures are likely to be experienced. Few
optical instruments are completely watertight and periodical overhaul by depot ship or
dockyard is generally necessary in order to maintain their performance at high
standard. It is essential that optical instruments shall be sent in for repair before
defects become too acute, otherwise no repair will make them serviceable again.
Commanding Officers should ensure that all optical instruments are inspected
frequently by a responsible officer and that defective instruments are exchanged at
the first opportunity.

235. Organic Fibrous Material. Organic fibrous material such as used cotton
waste, old bunting, cordage shakings, strands from cordage, collision mats, coir,
fenders and canvas, steel wire wool, when stored in a wet or damp state, is liable to
generate head, and care shall be taken to avoid danger from this cause. Every
opportunity should be taken to return such material to a Dockyard. Risk of an outbreak
of fire becomes serious when a small percentage (about 5 per cent.) of oil or fat is
present, or when such fibrous material, in a thoroughly dry condition, is subjected to
moderate warmth, e.g., from a radiator, from a warm roof, or from heating of the deck
above, during building operations.

236. Paint Removers.

(a) Paint removers are generally highly inflammable and should not
normally be carried on board ships, with the exception of paint remover G.S.,
Pattern 4148 (Class/Group E 6).

(b) Paint remover, Pattern 4148 is not inflammable but should its vapour
come into contact with naked flames or be drawn through the hot ash zone of
cigarettes or pipes, toxic gases e.g., phosphine, are produced.

(c) It shall not be used in confined spaces and no smoking or naked lights
shall be allowed when it is being used.

237. Photographic Chemicals Deterioration.

(a) When deterioration of photographic chemicals is found, a sample of the

chemical concerned should be forwarded (in its original container) to the
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Director of Stores. A copy of the report referred to in paragraph 2 below should

be enclosed in the package.

(b) A report should be forwarded to the Naval Headquarters (Director of

Stores) embodying the following information:-

(i) Full description and Pattern No. of the chemical concerned.

(ii) Date of packing where known.

(iii) Date received on board.

(iv) Storage conditions with particular reference to temperature and

humidity.

(v) Whether “pre-packed” and, if so, condition of wrap on receipt.

(vi) Known contributory causes of deterioration.

238. Phenolphthalein.

(a) This solution is poisonous and highly inflammable due to the industrial
alcohol which is the solvent.

(b) It should be stowed in a locked steel cupboard, particular care being

taken to ensure that it is not approached with an artificial light or opened in
artificial light.

(c) It should only be issued in glass bottles stowed in tin cases.

239. Pilot Balloon Equipment.

(a) Balloons are issued to ships in sealed tins each of which is marked on
the outside with the colour, size and date of manufacture and the number of
balloons enclosed. This should not be opened until the balloons are required
and should, invariably, be stowed in a cool place. Balloons are liable to perish
after a year, especially in hot climates; oldest stock, therefore, should always
be issued first.

(b) Batteries are issued to ships in sealed tins, showing the date of
manufacture. Tins should not be opened until the batteries are required, and
should, invariably, be stowed in a cool place. The batteries, being dry cells,
deteriorate rapidly, especially in hot weather, and have a life which varies
from 6 to 12 months.

240. Platinum. Platinum shall be kept in the public money chest.

241. Potash, Ammonium Chloride, Copper Sulphate, Soda, Cement.

(a) Packages containing potash, ammonium chloride, copper sulphate,

soda or cement shall be stowed off the deck and in as dry a place as possible.
Caustic potash for Nickel-Iron Batteries shall be regarded as dangerous and
care taken to prevent it coming into contact with the hands, clothes, etc. It
 95

generates heat in contact with water and is very corrosive. Rubber gloves
should be worn when mixing this material. Stowage conditions shall be as
clean, dry and cool as possible.

(b) Stabilised chloride of lime (bleaching powder) should be stowed only in

sealed containers, in the coolest and driest place possible. Containers should
not be regarded as serviceable after having once been opened, either for
inspection or use. The contents of any opened tins should be expended for drill
purposes. The tins should be kept air-tight otherwise the powder loses its
chlorine content.

242. Potassium Ferro – Cyanide. Potassium Ferro-Cyanide (Patterns 106C and

107) and Sodium Ferro-Cyanide (Pattern 953) are not, in themselves, particularly
poisonous but if subjected to create heat, or brought into contact with acids, they give
off hydrocyanic acid gas which is intensely poisonous. The sealed containers in which
these substances are supplied should, therefore, be handled with great care and kept
in locked stowage. In no circumstances should they be opened in store, either on
receipt or issue.

243. Projectile Bags. Projectile bags shall not be stowed until they have been
thoroughly dried.

244. Rangefinder Accessories. The accessories for rangefinders, which shall be

stowed in the rangefinder box, shall be regarded as integral parts of the particular
rangefinder with which they are associated and shall be kept complete in accordance
with the list of contents which also shall be kept in the box.

245. Rawhide Pinions. Rawhide pinions shall be stowed in a cool place and
frequently coated with a small quantity of dry graphite to prevent shrinkage.

246. Searchlight Reflectors.

(a) If the silvered reflectors of the searchlight projector become stained

they are to be cleaned with methylated spirit and a linin or selvyt cloth and then
polished with chamois leather. Care should be taken in storing to cover up the
reflecting surface, and to avoid stowing in sunlight, with a view to minimizing
the risk of fire. The bright iron work of all projectors is to be coated with white
lead and tallow. The spare reflectors in stock shall be inspected at least once
in 6 months.

(b) To obviate risk of damage to silvering during transit, each reflector shall
be placed in an envelope bag made of felt, Pattern T 821, and packed in a case
with a liberal supply of aspen shavings.

(c) Metal reflectors should be cleaned frequently when in use and at periods
of one month if fitted in projectors not in use with “Salvo” cleanser and a soft
polishing cloth such as “Canings”, applied as follows:-

(i) Apply the “Salvo” cleanser liberally and allow to dry, rub off and
polish with soft polishing cloth. Chamois leather shall not be used.
 96

(ii) The surface should always be dusted free from abrasives before
rubbing hard, and the cleaning must not be carried out until the surface
of the reflector is cool.

(iii) It is estimated that one pint of the cleanser will suffice for one
reflector for 12 months.

(iv) The “Salvo” is inflammable and the usual precautions shall be

observed.

247. Rubber Goods.

(a) India-rubber and gutta-percha goods, including steam packing’s rubber

forms a part of the packing, shall be stowed in a cool, dark place, so far as
practicable complying with the following conditions:- Temperature 50° to 59°F
atmosphere fairly humid. India-rubber sheet shall be laid flat where
practicable and tubing carefully coiled, care being taken to avoid kinks. It is
important that stocks are issued according to age and that surpluses are not
allowed to accumulate. Tallies shall be attached to rubber sheet and tubing
showing the date of receipt. Inspections shall be made periodically to ascertain
the conditions of stocks.

(b) India-rubber washers, small tubing, etc., shall be kept in a dry, cool
place, freely covered with Scottish talc. Rubber shall not be stowed under
pressure, and so far as instruments, switches and other small fittings, having
rubber washers, etc., are concerned, it is important that pressure on the
washers should be obviated by slackening nuts and bearing parts. The
surfaces of the rubber parts which have to be separated when fitting, are to be
liberally coated with Scottish talc or a thin paste of graphite and water.

(c) IR eyepieces for gun-sighting telescopes deteriorate if kept in the boxes

with telescopes. They shall be stowed separately under the general storage
conditions for rubber-articles.

(d) Wrist rings shall be kept on cylinders of suitable size made of card-board
or stiff paper.

248. Shutter Apparatus. Shutter apparatus and any instruments having springs
are to be stowed with the springs slack.

249. Signal Injectors. Signal injectors supplied for use with the Asdic installation
shall be kept in the personal custody of the Asdic Officer and accounted for in the
Naval Store Account as on permanent loan.

250. Slabs, High Temperature for Boilers (Class/ Group E 2d). Care in handling
and stowage of these slabs is necessary in view of the fragile nature of the material
used in their manufacture.

251. Sodium Nitrite, Pattern 5029.

(a) Sodium nitrite, pattern 5029 is not in itself dangerous, but accidental
ignition of a combustible material when in contact with sodium nitrite may lead
to a serious fire. It must not be spilled or carelessly handled and should not be
 97

stowed with inflammable materials. Sodium nitrite is supplied in drums painted

green with ‘S.N.’ painted in red on both ends and side.

(b) This chemical is used as a corrosion inhibitor in sips using water as a

hydraulic medium for gun mountings and also for freeing lubricating systems of
contamination by sea water.

(c) Sodium Nitrite should not be confused with Sodium Nitrate.

252. Solder Cascowhyte. Solder cascowhyte shall be kept in the public money
chest.

253. Solder Silver. Solder silver shall be kept under lock-up stowage.

254. Steel Wire Hawsers and Rope.

(a) Steel wire hawsers and rope shall be kept free from rust. They shall be
oiled when necessary.

(b) Extra special steel and plough steel wire ropes when issued from a
dockyard will be accompanied by tally bearing the date and number of the
certificate of test. These tallies shall be retained whilst the ropes or portions of
them are on the ship.

255. Stop Watches.

(a) The mechanism of service stop watches are of a delicate nature and
proper care should be exercised in the use of these watches. They shall not
be altered for use as wrist watches. It is sometimes necessary for various fire
control purposes, to mark the dials of stop watches with different coloured inks
but particular care should be exercised in making these temporary markings to
avoid damage to the hands or mechanism.

(b) Watches issued on permanent loan to Departmental Officers shall be

kept, when not in use, in the locked metal and baize lined drawers provided for
this purpose.

256. Straight Edges. Straight edges should not be strained or thrown out of
shape by careless handling or stowage and should be protected by wooden covers or
strips secured by wire. The protective covers of surface plates should be similarly
secured.

257. Teepol (Liquid Soap), Pattern 862 (Class/ Group E.8). Teepol is supplied in
wooden barrels, the bungs of which are covered by lightly nailed tinned plates. Small
quantities of teepol may be drawn off by drilling out the end bung (after careful removal
of the plate) and insertion of a spigot. If no end bund is fitted, a hole should be drilled,
not nearer to a stave than 2 inch for the insertion of a spigot. The side bund may be
withdrawn by blows on either side of it after removal of the protecting plate.

258. Timber.

(a) Certain woods in common use and particularly some of the hard-woods,
are liable to attack by the Iyetus brunneus, known as the powder-post beetle.
 98

Though these insects are generally found in sapwood only, they have also been
found in heartwood. Stocks of timber and articles made of wood, liable to attack
by beetles, worm, or white ants, should be carefully watched and
periodically examined, in order that any attack of this nature may be dealt with
in the early stages. Special precautions should be taken to prevent issue of
any infected timber, oars, staves or other wood goods. Any wood articles found
to be worm-eaten shall not be placed with serviceable or repairable articles.

(b) Articles of wood should be stowed, whenever possible, where they are
not subject to undue heat and special attention should also be given to proper
stacking to prevent warping, etc.

259. Trichloroethylene.

(a) Trichloroethylene is similar to carbon tetrachloride in that it is toxic and

if inhaled may produce symptoms of poisoning. It is essential therefore, that
drums containing Trichloroethylene should be handled with great care. Leaky
containers should be removed into open air so as to avoid concentration of the
vapour. Should a serious leakage develop in a confined space, the persons
removing the leaky containers should wear Breathing Apparatus, Pattern 230.
It should be stowed in a cool dry place with good ventilating arrangements
where practicable.

(b) Tubes (Glass) Luminous (Mesothelium Compound). Mesothelium

compound is a radio-active material. In view of the danger associated with such
materials, close contact with the body should be avoided when handling even
one or two tubes, and on no account should they be carried on the person.

(c) Glass tubes containing this compound should normally be stowed in lead
containers in thick, but in the case of a small number of tubes such containers
are unnecessary. They should, however, be packed in cardboard boxes to
prevent hand contact.

260. Brushes and Leads for Brushes. Certain searchlight lamps have positive and
negative brushes and leads for brushes which contain a quantity of fine silver. Care
should therefore be taken to ensure that these articles, whether serviceable, repairable
or unserviceable, are properly safeguarded from risk of pilferage.

261. A.R.L. Plotting Tables – Lenses. When plotting tables are not likely to be
used for some time, e.g., during leave periods, refits, etc., the lenses should be
removed and stowed away carefully.

262. Hoses for Fuelling at Sea. These hoses should be stowed in straight lengths
if practicable; if not, the lengths should be bent in large arcs and not at acute angles.
Care should be taken that no heavy items are placed upon them.

263. Lamp Black (E 6/6d). Lamp black is liable to spontaneous combustion and
should be kept dry in tins of not more than1 Ib capacity. The tin should be stowed in a
separate rack or bin in a sell-ventilated store. The lid of the container from which
issues are made should be replaced securely on completion of issue. Lamp black
should never be stowed in the inflammable store.
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264. Insecticidal Lacquer Coating and Accelerator. The coating, although

described as completely non-inflammable when dry, gives off inflammable and toxic
vapour during application. Any accelerator which comes into contact with the skin
should be removed and the affected area thoroughly washed.

265. Aerosols, Space Spraying. Aerosols are to be stored in a cool place and
not kept near hot stoves, radiators or in the direct rays of the sun. Empty aerosol
containers cannot be refilled and are to be disposed of locally.

266. Synthetic Paints. Synthetic paints have a limited shelf life. Greatest care shall
be exercised in preparing replenishment demands for these paints, particularly those
used for weather work, so as to ensure that old stocks are not allowed to accumulate
on board. As a safeguard against possible deterioration, all drums of synthetic paints
in store are to be inverted at intervals of not more than three months from the date of
receipt in order to minimize the risk of hard settlement of pigment.

267. Preservation of Additional Items. Preservation of additional items in special

store to be undertaken as per OEM recommendations (catalogues) / general
preservation techniques followed. The preservation technique may be provided by
professional directorates.
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CHAPTER – 16

LEDGER AND POSTING

268. Purpose.
(a) The store accounting system is designed to: -

(i) Maintain control over the custody and expenditure of the public
stores.

(ii) Establish the responsibility of those who hold the public stores in
their charges.

(iii) Provide the store department with the facilities for maintaining:-

(aa) An accurate record of stock held in the store and on

permanent loan.

(ab) A record of actions taken to provide for the maintenance of

adequate stock.

(ac) the basis on which, to calculate future requirement of

stores.

(b) In order to achieve this, all ‘Receipts’ ‘Issue’ and ‘Return’ of the stores
shall be posted in Naval Stores Accounts in accordance with rules contained in
the succeeding paragraph and each transaction recorded shall be supported
by appropriate vouchers.

(c) The accounting system is adopted to the store-keeping procedures.

Modification should not be made to physical store work to merely suit
accounting requirements.

269. Responsibility and Maintenance. The responsibility for maintenance and

accounting of the Naval Stores issued to ships and establishments is that of the
logistics department (Naval Stores Section). The Naval Store Accounts shall be kept
posted up to date so that the current ledgers show the actual stock held in the store
rooms and on permanent loan.

270. Classification of Ships/Establishments for Accounting. For the purpose

of the maintenance of Naval Store accounts, the ships/establishments have been
divided as:-

(a) Self Accounting, or,

(b) Non Self Accounting

271. Ledger Accounts.

(a) Self-Accounting Ships and Establishments. The receipts, issue and

returns of Naval Stores shall be recorded on;
 101

(i) Permanent Store Ledger pages in respect of Permanent Naval

Stores.

(ii) Consumable Store Ledger in respect of quasi-permanent and

consumable stores.

(b) Non-Self Accounting Ships. (See chapter 2)

272. Initial Compilation of Naval Store Ledgers.

(a) When a ship is first fitted with Naval Stores or brought forward for service
after being completely de-stored, the concerned Material Organisation shall be
responsible for:-

(i) The posting of the first charge entries on ledger for permanent
stores and consumable store.

(ii) Arrangement of ledger pages.

(b) The first charge entries which indicate the description and quantities of
stores supplied will normally be:-

(i) For permanent stores, the quantities allowed by establishments or

sea stores and various allowance lists.

(ii) For consumable store, the quantities allowed as per the First outfit
schedule of consumable stores, and for high turnover items are as per
annual quantitative allowance published by Administrative Authority for
that class of ship.

(iii) For technical spares, the quantities allowed in accordance with the
‘E’ list and other authorised publication in relation to A/S, E/S, W/T,
Radar etc.

(c) The following information shall be inserted in the space provided in the
ledger pages:-

(i) Allowance of permanent store in accordance with the appropriate

establishment.
(ii) Allowance of engineers special stores as approved by the
Integrated Headquarters, Ministry of Defence (Navy), in the Engineers
Special store list.

273. Continuation Ledger Pages. When a ledger page is filled, the “Remains”
shall be carried forward to the “Received” and “Remains” column of a new blank ledger
page. The continuation pages shall be endorsed “Sheet 2”, “Sheet 3” etc. as
appropriate.

274. Supplementary Pages for Recording Serial of Registered Numbers.

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(a) Certain article of Naval Stores bear serial or registered numbers. These
numbers shall be recorded on Ledger pages and on all documents and
correspondence relating to the articles.

(b) The supplementary pages shall be headed, for example, “Registered

numbers of Binoculars, “Pattern Number 1949”. The page shall be placed
behind the relative accounting page.

(c) The spaces normally used for posting receipts and issues in stock and
departmental loan columns shall be utilised to record the registered numbers of
all articles received and returned. The entries shall be made at the time of
posting receipt or return voucher, each space being used for one number. The
entry disposal of an item shall be shown by incorporating relevant entry in
Ledger.

275. Arrangement of Ledgers. The ledger pages for the following stores shall be
maintained in separate binders:-

(a) Air stores.

(b) Naval stores:-

(i) Valuable and attractive permanent stores.

(ii) Remaining items of permanent stores.

(iii) Valuable and attractive consumable stores.

(iv) Remaining items of consumable stores.

(c) Special stores.

276. Order of Ledger Pages (in Binder).

(a) Ledger pages on both permanent and consumable binder shall be

arranged in ascending order of pattern No. within each class/group and of the
authorised list of Naval stores shown in various BRs.

(b) When articles of non-pattern descriptions are supplied the ledger pages
shall be arranged in alphabetical order at the end of each numerical group of
the classification. These pages shall contain a full description of any pertinent
details to ensure correct identification.

(c) When the Naval Store Ledger are initially prepared, an index is also to
be prepared stating particulars of each page opened duly certified by the “Naval
store Officer”.

277. Additional Ledger Pages.

(a) When a new page is added to the naval store ledger, the Logistics officer
shall:-

(i) Determine its position in ledger.

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(ii) Authorise it.

(b) When a new page is assigned to ledger, the Logistics officer shall
authorise the same where warranted.

278. Removal of Dead Ledger Pages from the Main Account.

(a) In order to relieve current ledger of unwanted pages and to quarterly

ascertain accurately from the “Live” pages the extent of the range of stores on
charge, the Logistics Officer shall:-

(i) Remove the page from the ledger when: -

(aa) A ledger page is completed.

(ab) An article is rendered obsolete and for which there is no

stock.

(ac) A ledger page is reduced to nil and no further transaction

is anticipated.

(ii) Record the ledger pages removed in the index register of the
ledger pages.

(iii) Place all pages removed in ‘Dead Ledger’ that is suitably marked
as appropriate.

(b) “Dead Ledger” shall be maintained in the same order as the main store
account.

279. Permanent Ledger Sheet [Form IN 330].

(a) The front page of each sheet of the permanent ledger shall indicate:-
(i) The name of the ship.
(ii) In respect of each article: -
(aa) Complete description.
(ab) The Class, Group and part.
(ac) The pattern number.
(ad) The denomination.
(ae) The transaction prescribed in this article.
(af) Total quantity allowed by the Establishment.
(b) Each sheet of permanent ledger shall also indicate in respect of each
item:-
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(i) The details of quantities allowed by establishment i.e. the original

departmental allowance, and all subsequent revision of the original
authorised allowances.
(ii) The place of stowage i.e. the storeroom, rack and bin number.
(iii) Record of ‘Dues In’.
(iv) Details of opening the ledger pages with initials of Officer/ MCPO.
(c) The transaction of the ledger pages is divided in two portion:-
(i) The ledger account of the stock, and
(ii) The distribution of the stock on permanent loan to various
departments.
(d) The Logistics officer shall enter in the stock account section under the
column headed: -
(i) ‘Date’. The date of receipt/issue.
(ii) ‘Voucher Number’. The ships serial number or yard suppliers’
number in case of transactions involving outside agency.
(iii) ‘Receipt’. The quantity of stores:-
(aa) Receipt from Store Depot.
(ab) Transferred from other ships/establishments.
(ac) Receipt from contractors.
(ad) Manufactured on board.
(ae) Found surplus while stocktaking.
(af) Receipt from a source not designated in (i) to (v).
(iv) ‘Issues’. The quantities of stores:-
(aa) Transferred from other ships and establishments.
(ab) Return to the store depot.
(ac) Lost by accident or neglect.
(ad) Found deficient while stocktaking.
(ae) Expended to a source not designated in (i) to (iv).
(v) ‘Remains’. The total quantity minus stores on board.
Note: - Receipt, issues and remains are grouped under the
column “stock”.
(vi) ‘Grand Total of Loan’. The total quantity on departmental
loan/charge as indicated in the loan distribution column of the ledger.
(e) In “Distribution of loan” sections of the ledger page/ the Logistics Officer
shall enter in respect of each department under column ‘headed’:-
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(i) ‘Date’. The date of the receipt issue.

(ii) ‘Voucher No’. The ship’s serial number of the voucher supporting
the transaction.
(iii) ‘Issued’. The quantity issued to a department on loan.
(iv) ‘Returned’. The quantity returned or expended due to loss within
the department.

(v) ‘Total on Loan’. The total quantity on departmental loan charge.

280. Consumable Ledger Sheet Form IN 329.

(a) The front of each sheet of the consumable ledger shall indicate:-

(i) The name of the ship.

(ii) Initials of the Officer/MCPO opening ledger page.

(iii) In respect of each article:-

(aa) Pattern/ reference number.

(ab) Complete description.

(ac) The class, group and part.

(ad) The denomination.

(ae) The transaction prescribed in sub para (c) of this article.

(b) The back of each sheet of the consumable ledger shall indicate in
respect of each article:-

(i) Where stowed.

(ii) ‘Minimum stock’ i.e. the quantity below which the stock must not
be allowed to fall.

(iii) The emergency stock to be carried of essential special stores.

(iv) The ‘Dues In’ record.

(c) The Logistics Officer shall enter in the transaction of the consumable
ledger page the column headed: -

(i) Date. The date of receipt /issue.

(ii) Vouchers Number. The form number and the register number.
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(iii) Receipt. The quantity of an article: -

(aa) Received from the Naval Store Officer.

(ab) Received from contractor.

(ac) Transferred from other ship and establishment.

(ad) Manufactured on board.

(ae) Found surplus on stocktaking.

(af) Returned from a department.

(ag) Received from a source not indicated above.

(iv) Issued. The quantity of an article: -

(aa) Issued to a department.

(ab) Transferred to other ship and establishment.

(ac) Returned to Material Origination.

(ad) Surveyed on board, under special circumstances.

(ae) Lost by theft, accident or neglect.

(af) Found deficient on stocktaking.

(ag) Expended for purpose not designated above.

(d) Remains. The quantity of the remains.

281. Ledger Binder Certificate. This certificate is enclosed with ledger by the
Logistics Officer.

(a) It indicates:-

(i) The total number of ledger pages contained in the binder and,
(ii) The total number of pages comprising the Naval Store Account
on the commissioning of the ship.

(b) Contains a certificate stating that all stores supplied up to a given date
have been entered on the ledger pages and that first charge entries have been
checked and adjusted as necessary.

282. Issue and Withdrawal Certificate, IN 334/S155B.

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(a) All postings shall be made daily, and each entry shall be supported by
the appropriate voucher / transaction.
(b) On receipt of the voucher / transaction on issue of Naval Store, the
particular voucher shall be:-
(i) Scrutinised, in order that any irregularities or errors may be
detected and rectified,
(ii) Posted to the ledger under the dates of Receipt/ Issue.
(c) When Naval Store are drawn from or returned to a Yard / MO, the
Logistics Officer shall ensure that the Naval Stores ledgers are appropriately
posted which shall be:-
(i) Retained as a supporting voucher to the Naval Store ledger until all
documents are received; and
(ii) Compared with the supply documents and any discrepancy
investigated in conjunction with the Logistics Officer; and
(iii) If the alteration in the relevant documents are substantiated, the
same should be reconciled with the issuing authority.

283. Posting of Permanent Loan Ledgers.

(a) For vouchers relating to external transactions the yard or depot

registered number shall be quoted against the entry and for internal
transactions the ship serial number.
(b) After each transaction has been posted the ledger balance shall be
calculated and inserted in the remains column. When the ‘remains’ column
indicate an over issues i.e. where the credits exceed the debits, the Logistics
officer shall ensure that: -
(i) The ledger entries and supporting vouchers are checked.
(ii) The stock is immediately verified, and the ledger adjusted by
stock taking entry as detailed in Article.
(iii) Under no circumstances are over issue to be balanced by a
subsequent receipt of store.
(c) Stores received without vouchers shall be taken on charge at the time of
receipt by raising a certified receipt voucher (CRV) quoting this article and
paragraph. At the same time the non-receipt of supply notes shall be reported
to the consignee with a copy of the CRV raised. If however, the ship’s copy is
held, this may be used for debiting ledgers but it should be ensured that the
items and quantities shown on the ships copy agree with those received. When
the official supply notes are subsequently received they shall be compared with
the CRV used for debiting the ledgers and filed with them. Any differences
disclosed shall be taken up the consignor.

(d) As each receipt and issue column is completed, the total shall carry the
proved balance to the top line of the next “Receipt” and “Remains” Columns.
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284. Posting of Permanent Loan Transactions. Stores on permanent loan are

to be retained on ledger charge and are recorded in the Loan Column, as prescribed
in the succeeding paragraphs.

(a) Stores Issued on Permanent Loan to the Head of the Department

shall be:-

(i) Debited in departmental loan.

(ii) Added to the grand total on loan column.

(iii) Retained on charge.

(b) When permanent stores are exchanged on “one for one basis” no
internal vouchers are required and transaction shall not be recorded in the loan
column of the ledger nor in the copies of the permanent loan ledger. Particulars
of the defective items returned shall be entered in a running voucher and the
stock column shall be relieved outright on return of the item to the Material
Organisation. Changes of articles bearing registered / serial No. shall be noted
on Pmt loan ledger.

(c) Variations in total quantities of stores on permanent loan: -

(i) Issue of Additional Items or Quantities. To be recorded in

appropriate “loan column of the ledger pages and the departmental
“Total on loan” column amended. The issued is to be debited in
permanent loan ledger, by respective holders.

(ii) Return of Stores Without Replacement. To be recorded in the

appropriate departmental “Loan” column of the ledger and the
departmental “Total on Loan” column amended. The return of the items
is to be credited on permanent Loan Ledgers, by their respective
holders.

(iii) Losses of Stores on Permanent Loan. To be dealt with as

indicated in earlier chapter of Losses.

(d) Temporary Loans. No entries should be made in the ledger in respect

of stores issued on temporary loan, except when they are lost or damaged
beyond repair.

(e) Stores on permanent loan which are lost by theft, accident or neglect
after special action shall be:-

(i) Credited in the departmental loan column by the appropriate

vouchers.

(ii) Deducted from the grand total on loan.

(iii) Removed from charge in all copies of the departmental loan

ledgers.
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285. Alteration to Entries in Ledgers.

(a) Erasures / deletion must not be made, if an error has been made, the
correct figure(s) inserted with appropriate justification and alterations should be
made by person concerned.
(b) Should an error involve a series of correct “remaining” e.g. where the
original error is not disclosed until several subsequent posting have been made,
the following procedure shall be followed: -
(i) Insert correct “Remains” on the line immediately below with
appropriate justification.
286. Transaction not Requiring to be Posted in the Naval Store Account.

(a) Losses of consumable stores which have been previously issued off
charge in the self-accounting ship/establishment.

(b) Return of unserviceable components of tool kits.

(c) All stores/equipment purchased from Non-public funds.

(d) In cases, where it is permissible to issue permanent stores outright.

(e) Articles of non-utility made during training course

(f) Non-naval store items found/salvaged.
287. Supporting Vouchers.

(a) Vouchers supporting ledger entries and Permanent Loan ledgers shall
be retained for a period of three years.

(b) Serial numbers to external vouchers shall be allotted from a register

which shall be maintained especially for the purpose.

288. Opening of New Naval Store Account by Logistics officer. New Naval
Store accounts shall be opened with the approval of appropriate authority.

289. Audit of Accounts.

(a) The naval store accounts are auditable locally under orders of the
Controller of Defence Accounts (Navy). The accounts, together with connected
vouchers and documents, shall be made available to audit staff for this purpose.

(b) The accounts shall also be subjected to statutory audit conducted by the
Director of Audit, Defence Services on behalf of the Comptroller and Auditor
General of India who is directly responsible to the Lok Sabha for auditing the
accounts of every department of state in order to ensure that:-

(i) System of accounting is being carried out satisfactorily.

(ii) Irregularities which have taken place are discovered.

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CHAPTER 17

STORES REQUIRING SPECIAL ACCOUNTING

290. Arising. All arising shall be accounted for in consumable ledger pages IN 329
or equivalent entry in computer system. These shall be inserted at the end of the Naval
Store Account.

291. ARL Plotting Table-Graticules, etc.

(a) Graticules for ARL plotting tables and their stowage boxes shall be
treated as separate items of Permanent Naval Stores and accounted for
accordingly.

(b) Associated lenses and clocks shall be treated as components of the

tables for accounting purposes.

292. Audio Frequency Equipment.

(a) Only equipment supplied from Naval Stores Depot shall be taken on
charge in the Naval Stores Account.

(b) If it is installed for entertainment, it shall be issued on permanent loan to

an officer deputed for the purpose by the Commanding Officer.

(c) Equipment provided by private/non-public funds, shall be taken on

charge in the appropriate account.

293. Badges, Boats and Ships Badges. Boats badges are items of permanent
sea stores and are therefore accounted for in Ships Naval Store Account. Ships
badges on the other hand are items of portable fitting and as such included on
Shipwright List of Portable Fittings.

294. Power Boats. They shall be accounted for in the naval store account for
‘Record only’ under respective class/ group.

295. Boats, Pulling and Sailing – Accounting for Equipment.

(a) All articles of boats equipment are detailed on ‘Equipment Lists’ which
are always to accompany the voucher supporting the supply and return of the
boats to which the articles belong. When a boat is issued from the dockyard, a
copy of the appropriate list shall be supplied by the Naval Stores.

(b) A receipt on the equipment list concerned shall be obtained by the

Logistics Officer/ MCPO from the officer responsible for the boats and fittings.
The receipt list of equipment shall be retained with the Logistics Officer as an
attachment to the Permanent Loan Ledger.

296. Furniture and Furnishing.

(a) Receipt, returns and total quantity of the articles for furniture and
furnishing held [(see paragraph (f) below)] shall be accounted for on ledger
 111

pages IN 330. The Logistics Officer is not required to keep any record of the
distribution.

(b) The Executive Officer shall be responsible for:-

(i) The distribution of furniture and furnishing in accordance with the

approved allowances.

(ii) The preparation of lists, IN-304 detailing the pattern number,

description, size (carpets and tables) and quantities of furniture and
furnishing provided for each mess, compartment or space. The list is to
be pasted on a board fixed to the bulkhead of each mess, compartment
or space.

(iii) The general arrangement for the safe custody of furniture in use.

(c) The Commanding Officer shall issue instructions specifying handing /

taking over be undertaken only under the supervision of the Logistics Officer
and would not take place unless, at least, a representative of the Logistics
Officer is in attendance.

(d) However, badly damaged furniture shall invariably be returned to the

Logistics Officer and replacement obtained, if required, may be obtained
without internal accounting.

(e) When unserviceable furniture, etc. is returned to the Logistics officer for
survey and replacement, he shall prepare form e-IN 718 (return note) and e-IN
426(transfer voucher), as a notation being made on the demand voucher of the
compartment for which the replacement is required.

297. List of articles of furniture and furnishings normally supplied is appended

below:-

Class/ Description Class/ Description

Group Group

1B 9 Cans, hot water, and lids 13 Mattresses, leather (Sick

for :- Bay)
2B 10 Cans, water 14 Mattresses, hair and coir
3E4 Bed berths 15 Notice Boards
4 Book Cases 16 Nests of Drawer
5 Book shelves 17 Rugs
5 Bolsters, leather 18 Spades, parchment, etc.
6 Carpets 19 Stands for bottles and
tumblers
7 Chairs 20 Frames, metal for Sick Bay
8 Chest of drawers 21 Glasses, looking
9 Couches 22 Tables
10 Desks 23 Overcases
11 Ice cabinets

12 Lavatories, fold-up
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298. Gas Cylinders.

(a) These shall be accounted for as permanent stores. The Logistics

Officer shall:-

(i) Issue the cylinders to the Engineers Officer for custody and use.

(ii) Issue documentation should specify the quantity of gas in the

cylinder and pressure to be maintained as safety instructions.

(b) The Engineer Officer shall be responsible for rendering weekly returns
of gas usage to the Logistics Officer

(c) Empty gas cylinders shall be returned to the respective Material

Organisation with minimum delay. When cylinders are returned to Dockyard/
Material Organisation, their registered numbers are to be clearly mentioned on
form e-IN – 426.

299. Kit Lockers. Kit lockers onboard ships shall be treated as portable fittings.

300. Keys of Money Steel Chests, Boxes or Cupboard and Filing Cabinet.

(a) Keys bearing serial/registered numbers shall be taken on charge

separately in the Naval Store Accounts, Permanent Loan Ledgers, etc.

(b) Keys for steel chests, boxes or cupboards supplied for confidential
matter shall be issued on permanent loan to the Charge Book Officer
(irrespective of user) who will deal with them in accordance with instructions
promulgated vide relevant INBR.

(c) Keys for money chests shall be issued on permanent loan to the
custodian of the chest.

301. Life Jackets, Inflatable. Inflatable Life Jackets (and associated equipment)
shall be marked as ‘Temporary Loan Life Jackets’ and issued on a separate temporary
loan book and to the Departmental Head/ any Officer of the department nominated for
the custody and distribution in the Department.

302. Modification Sets.

(a) These shall be taken on charge as complete sets, in the appropriate

permanent ledger of the Naval Stores Account and issued outright.

(b) The relevant ledger pages shall be included in the binder at the end of
the pertinent class/group.

(c) Modification sets relating to the same class/group shall however be

posted on one ledger page, a line being drawn across the page after each
entry has been made.
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303. Office Machinery and Equipment.

(a) General. The term office machinery covers all mechanical aids used in
offices, i.e. Multi-Functional Network Printers (MFNPs), Paper Shredder, Spiral
Binders, Fax Machines etc.

(b) Allowances. Ships and establishments requiring Office machinery/

Appliances from Material Organisation shall forward detailed Statement of
Case justifying the requirements to their respective AA for approval of
allowances over and above their initial allowance as promulgated by IHQ/DLS.
Post approval, office machinery is to be demanded from Material Organisation
or procured under delegated Financial Powers.

(c) Initial Supplies. On or prior to commissioning ship/ establishments

shall place demands for office equipment as per allowance list / additional
allowance by respective AA to their respective MO.

(d) Accounting.

(i) Office Machinery and equipment shall be accounted for on

relevant ledger pages, which shall be inserted at the end of the Pmt.
section of the Naval Store Account. When convenient, owing to the
number of machines held, a separate binder may be used to enclose the
ledger pages.

(ii) The Make, Size and factory number (When applicable) shall be
quoted on all accounting vouchers and documents.

(e) Permanent Loan. All Office machinery and equipment shall be issued
to the user departments on Pmt. loan ledger form.

(f) Repairs to Office Machinery and Equipment. All Office Machinery

and Equipment shall be governed by Annual Maintenance Contracts concluded
by respective AAs/ Fleet HQ/ Area HQ/ Unit. All outlying/ remotely located units,
who are unable to conclude AMCs in view of poor vendor base and competition,
may process cases under delegated financial powers as per the unit’s
requirement.

(g) Return of Office Machinery and Equipment. Office machines shall be

surveyed to the Material Organisation/ Sty Depot, whichever is nearer, if they
are:-
(i) Redundant.

(ii) Condemned by local agent of the machine.

(h) Transfer of Office Machinery and Equipment. Office Equipment shall

not be transferred between ships / establishment without prior approval of AA.
Transfers, if approved, shall be dealt with on form IN 324 which shall bear a
reference to the approval or through appropriate procedure in computer.

(j) Losses and Damages. They shall be dealt with, as laid down in chapter
13, with information to respective source of supply.
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(k) Expenditure Incurred on Purchase, Replacement and Repairs. The

expenditure incurred on the purchase of new office machinery and equipment
for initial supply and replacement shall be debited under naval stores fund
allotted to the ship/establishment. The cost of upkeep and repairs shall be met
from the repair budget allotted.

304. Radio, ASDIC, etc., Installations. Spares and accessories, whether

permanent or consumable, for radio, asdic, echo sounding, hydrophone and audio
frequency outfits and components of test and tool outfits shall be accounted for on
separate ledger pages, similar to general Naval Stores. The relevant pages shall be
annotated with the allowances authorised for each type of set.

305. Fittings in Establishments. These articles shall be taken on charge in a

special ledger maintained for the purpose by the Departmental Officers concerned.
The ledgers shall be headed “Fittings-X” (Quote the name of the department).

306. Flagship Store Accounts.

(a) The additional permanent naval store supplied to flag ships when Flag
Officer and his staff are embarked, shall be accounted for in a separate Naval
Store Account (form eIN 330) to be known as the “Flagship Store Account”.

(b) Separate books of vouchers shall be used, each voucher being headed
with the name of the ship and endorsed “For Flagship Naval Store Account”.

(c) Trophies, etc., regarded as appropriate for allocation to Flag Officer

rather than to a particular ship, shall be accounted for similarly in a Flagship
Trophy Account, form eIN 302.

(d) On transfer of the Flag, the “Flagship Store Account” and “Flagship
Trophy Account” with the relevant permanent loan ledgers and all other
supporting vouchers shall be transferred with the stores to the new Flagship.

(e) The accounts shall be held on charge in the ship’s Main Naval Store
account and transferred as necessary by form e-IN 324.

(f) Stores allowed to ships fitted as Flagship and which remains onboard
the ship, whether a Flag Officer is on board or not, shall be accounted in the
Main naval store account and not in the flagship store account.

307. Naval Advisors/ Attaché’s Store Accounts.

(a) The permanent and consumable naval stores supplied to Naval

advisors/attaches shall be accounted for by them on ledger made up of from
IN 330. This ledger will contain the binder certificate, form e-IN 333 and index.

(b) The stores will be mustered quarterly and a certificate to this effect
recorded annually in the ledger.

(c) The ledger will be audited by the auditor attached to the High
Commission/Embassy.
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CHAPTER 18

REPLENISHMENT OF STORES

308. Sources of Supply. Material Organisation/Naval Store Depot are the basic
source of supply of Naval Stores, Machinery Spares/B&D Spares and stores/ spares
of East European Origin.

309. Responsibility for Replenishment. The Logistics Officer will be

responsible for the procurement and replenishment of authorised Naval
Store/Machinery spares and, for this purpose, shall maintain necessary files/records
and follow-up procedure.

310. Determination of Requirements.

(a) Responsibility. The Logistics Officer shall be responsible to the

Commanding Officer for the maintenance of stocks of general Naval Stores at
sufficient level to meet probable demands. The Heads of Departments shall act
in an advisory capacity as regards stores in respect of their department. They
should maintain close contact with the Logistics Officer regarding the special
needs and advise him whenever they anticipate that their requirements will
exceed the quantity ordinarily carried in stock. Stock mismatch between
departments and Logistics branch shall be settled by the Commanding Officer.

(b) Guiding Factors.

(i) First schedule of consumable stores provides good guide for the
description and quantities of general consumable stores needed for
continuing normal operations.

(ii) Ship’s Experience. The most accurate guide in the

determination of requirement is the ships experience as reflected in
accurately kept accounts.

(iii) Advice of Heads of Departments. Before storing, the advice of

Heads of Departments should be obtained and demands shown to them
for scrutinising and suggestions before being forwarded to Source of
Supply/Material Organisation. It is the responsibility of the Heads of
Departments to apprise the Logistics Officer of any known changes
which will increase or decrease the need for items.

311. Demands for Permanent Stores.

(a) Demands for permanent stores will be necessary in the following

circumstances: -

(i) To replace similar articles which are found to be unserviceable or

condemned by survey onboard by ships officers or by dockyard officers,
or returned to dockyard or depot for survey.
 116

(ii) To replace similar articles lost by accident or neglect, or required

in replacement of other or supplied to renew defective, lost or destroyed
articles included in the list of portable fittings and spare gear.

(iii) To replace similar articles supplied to other ships or services in

an emergency, where it is impracticable to obtain replacement from the
ships or services concerned.

(iv) Additions approved by IHQ MoD(N).

(b) The demands referred to at (a)(i) shall show whether the articles are
required in lieu of others condemned by survey onboard ships by ships officers
or by dockyard Officers. The demand should be placed against proper survey
reference.

(c) Demands referred to at (a) (ii) and (a) (iii) shall indicate in the space
provided that the articles required are in lieu of stores defective, destroyed or
supplied to other ships or services. Demands for replacement of articles lost by
accident or neglect shall be endorsed as follows:-

“Report of loss made on IAFA 498 No.______ dated ______.

(d) Application for permanent stores required in excess of authorised

allowances shall be made with proper authority post approval of Admin
Authority.

312. Article to be Dealt with on Defect List.

(a) Renewal of following articles shall normally be made on defect lists:-

(i) Hull and Ships fittings

(ii) Portable Fittings

(b) Where, however, renewal is undertaken by the ships staff, the articles
shall be issued off the Naval Store Account outright and not on permanent loan.

313. Demands for Consumable Stores.

(a) The Logistics Officer shall prepare demands for consumable stores to
provide for:-

(i) Estimated expenditure until the next storing period.

(ii) Minimum stock that must be maintained onboard ship.

(b) Except as in (a)(ii) above, when estimating the future expenditure, the
Logistics Officer shall base his calculations on:-

(i) The expenditure for the last 12 months excluding abnormal issues
such as initial equipment for departments, transfer to other ships, etc.

(ii) Known future requirements.

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(c) When the expenditure has been erratic, or where it is known that
expenditure may be uncertain, especially in such items as Engineers packing
and other repairing materials, the Logistics Officer shall ascertain what shall be
done which may necessitate the use of such stores and be guided by the
requirements considered necessary by the departmental officers concerned.

(d) When the departmental officer forecasts are not realised, the Logistics
Officer shall inform him, return excess stores and modify future demands
accordingly.

(e) Demands for consumable stores shall indicate against each description
of stores demanded:-

(i) The denomination of quantity.

(ii) The stock remaining onboard on the date of the preparation of

demands.

(iii) The expenditure during the previous 12 months but not including
quantities of quasi permanent stores issued to respective departments
of the ship on commissioning. When 12 months expenditure cannot be
furnished, expenditure for as long a period as possible shall be inserted.
The period being stated in the appropriate space.

(iv) A brief note of the reason for the excess quantity required, in case
quantity demanded is not justified by the previous expenditure.

(f) In regard to demands for descriptions not allowed by first schedule of

consumable stores, the demand shall:-

(i) Indicate details of the services for which the stores are required.

(ii) Be signed by the Commanding Officer/ Logistics Officer.

314. Demands for Special Stores.

(a) Special stores are not stocked at Source of Supply/Material

Organisations. Authorised minimum stocks shall therefore be maintained and
replenishment demands lodged with Material Organisation/ Naval Store Depot
in good time.

(b) Demands for special stores shall give:-

(i) Exact description of material.

(ii) Particulars of size.

(iii) Name of maker of machine, where applicable and.

(iv) Purpose for which required.

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(c) Where necessary, they shall be accompanied by patterns, templates

and dimensioned sketches in sufficient details to enable the stores to be
purchased.

315. Furnace/ Fuel Oil and Lubricating Oil.

(a) The Engineer Officer is responsible for the replenishment, custody and
issue of:-

(i) Oil Fuel.

(ii) Lubricating oil for the forced lubricating system in the ship.

(iii) Fuel for culinary purposes.

(b) The demands shall however be raised by the Engineer Officer and
counter-signed by the Logistics Officer.

(c) The Engineer Officer shall:-

(i) Forward all receipt vouchers weekly to the Logistics Officer for
accounting.

(ii) Render weekly expenditure on relevant form.

(iii) Prepare all reports and returns.

316. Paraffin Kerosene and Gasoline. These shall be replenished by the Logistics
Officer on the basis of information given by the Engineer Officer.

317. Demands.

(a) Definition. A Demand is a requisition from a ship/establishment on

Material Organisation/Store Depot for supply of stores.

(b) Not-in-Excess Demands. Demands for the following shall be

considered as not-in-excess:-

(i) Range and quantity of stores allowed by ships warrant and first
schedule of consumable stores.

(ii) Stores required for alteration or repair or to replace those so

expended.

(c) In-Excess Demands. Demands for the following shall be considered as

in-excess:-

(i) Permanent stores the description of which is not included in the

ships warrant

(ii) Permanent stores in greater quantities than allowed

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(iii) Consumable stores not allowed by the first schedule of

consumable stores.

(d) Responsibilities of Logistics Officer and Commanding Officer:

Commanding Officers are responsible for the accuracy of statement that
demands are not in-excess. Logistics Officers are responsible to their
Commanding Officers that in-excess stores are not ordered on not-in-excess
demands.

318. Preparation of Demands. All demands are to be registered through

electronic means by use of the systems as promulgated by IHQ MoD(N) from time
to time. All demands are to be serially numbered and clearly bring out the authority
and priority for the demand.

319. Additional Rules for Preparation of In-Excess Demands.

(a) Signature of Commanding Officer. The demand shall be signed by

the Commanding Officer and his name and rank typed/ written in the space
provided.

(b) Quantity Held. In-excess demands shall show the Allowances, if any,
and the amount in hand.

(c) Statement of Need for Stores. A full statement of the necessity for
stores in excess of allowance will be written on or appended to the demand. If
the item is of operational necessity, the fact shall be stated accordingly. The
demand in the case of non-patternised items shall also indicate that:-

(i) No suitable items are shown in BR 810.

(ii) Requirement is recurring/ non-recurring.

320 Submission and Approval. In-excess demands of permanent stores shall

normally be submitted to the Naval Headquarters through proper channel for final
approval of issue. When however it is necessary to obtain stores before Naval
Headquarters approval can be obtained, the issue of Permanent stores may be
authorised on temporary loan by the Administrative Authority/ Competent Financial
Authority. In case of consumable stores, the Administrative Authority may authorise
the issue.

321. Rendering of Demands. Whilst raising demands on Material Organisation,

the Logistics Officer shall carry out the following as practicable:-

(a) Prepare only one series of demands on each occasion of

replenishment.

(b) Forward all demands to the Material Organisation at least seven days
before the stores are required onboard.

(c) Demands for procurement of stores for operational exercises such as

“AMPHEX” etc. is to be placed, two to three months in advance in accordance
with the programme finalised by the FOCINC under whose jurisdiction such
exercises are to be conducted.
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322. Arrangement for Collection.

(a) To ensure maximum economy in labour, time and transport, detailed

arrangements for both the supply and return of stores shall be the subject of
consultation between the Logistics Officer and the Material Organisation/Naval
Store Officer.

(b) When more than one ship is required to be stored within a limited period,
the arrangements for storing shall be made by the Naval Store Officer, taking
into account:-

(i) The berth allocated to each ship.

(ii) The quantities of stores required.

(iii) Transport available, both water and road.

(iv) Programme of each ship.

323. Procedure to Issue Stores Directly to Ship’s Representative.

(a) Ship’s representative shall:-

(i) Be prepared to identify himself along with an authorisation for

collection of stores form the ship/unit.

(ii) Furnish a receipt for the stores on the register with the supplier.

(b) The Warehousing Officer shall hand over the items to the ship’s
representative along with all the relevant documents post verification of the
identity of the ship’s representative.

324. Procedure Followed when Stores are Supplied by Road, Rail, Sea, Air or
Post.

(a) As soon as the stores have been packed, copies No. 2 and 3 of the
packing note, form NSO 274, shall be forwarded to the consignee by post as
advice note, Form EDPS 5/3 IN and NSO 274, enclosed in water proof envelop,
shall be forwarded to the consignee in the package(tacked underneath the lid)
containing the stores, Form EDPS 5 shall be sent by post to ship/establishment
by Material Organisation or through appropriate procedure in computer.

(b) Package number will not be shown on form IN 936 except, when:-

(i) Stores are despatched loose and are not accompanied by the issue
vouchers.

(ii) Or when the stores on one demanded form are packed in two or
more packages. In this case, the vouchers EDPS 5/IN 936/3 and 4 will
be placed in the package bearing the lowest package number this being
noted on the packing notes enclosed in the associated packages.
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(c) When stores are despatched loose, in bundles, drums or in other

standard packages which are not required to be further enclosed in transit
cases, form IN 936, IN 1048, IN 1049, EDPS 3/3 and 4, together with the
package copies of forms NSO 274/D-71 shall be forwarded to the consignee by
post at the time stores are despatched or through appropriate procedure in
computer. As soon as the stores have been unpacked and checked, the
following action shall be taken:-

(i) Pin together and compare copies no. 3 and 4 of form IN 936 to
ensure that they are in agreement or through appropriate procedure in
computer.

(ii) Re-Check thoroughly in the event of any discrepancies between

vouchers and supplies.

(iii) Forward copies No 3 and4 to ships central store office for ledger
action. The vouchers should remain (pinned) together until after the
naval store account has been posted, and certificate at (c)(iv) below
signed.

(iv) Furnish a certificate as shown opposite on the reverse of copy no.

4 of the issue voucher. Where there are no differences between the
stores received and quantities and description charged, the certificate
may be signed by the store sailor, if of leading rate and above. Where
discrepancies are involved, the certificate shall be signed by the
Logistics Officer. “The stores detailed overleaf have been received and
agrees with copy No. 3 of this voucher by means of which they have
been taken on charge, except as follows……………….

Signature………………. Rank……………. Date…………………..

(v) Forward the certified copy no. 4 of the issue voucher to the naval
store officer concerned, this action shall be taken within minimum of
delay.

(vi) List in details the differences which are confirmed after

investigation between the quantities shown on the issue vouchers and
those actually received when furnishing the certificate referred to at
above. Where such discrepancies exist, the quantities shown as having
been issued by the supplier should be taken on charge and adjustment
effected.

(vii) Insert the registered number of any relevant forms IN 58B or

reference numbers of letter or signals concerning discrepancies on form
EDPS 5/IN-936/3 and 4 before it is returned to the supplying authority
also on any adjusting vouchers, associated with the transaction.

(vii) Return NSO 274/D 71 to the naval store officer duly receipted or
through appropriate procedure in computer.

325. Dues-in-Record. Logistics Officer of ships/establishments are to maintain

the record of Dues-in of all demands registered with Source of Supply/Material
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Organisation. The record needs to be maintained on demand registering system and

the status be updated on issue/receipt of the items against demands.

326. Follow Up On Outstanding Demands.

(a) The Logistics Officer shall check through the ‘Due-in’ record periodically
in order to:-

(i) Ascertain the position of important demands.

(ii) Ensure that effective follow up correspondence is initialled if

necessary.

(b) Duplicate demands shall not be made in respect of outstanding items.

The hastening of demands shall be made through letter or signal depending on
the urgency of requirement. When expediting supply of stores, the demanding
ship/establishment shall invariably quote:-

(i) Demanding ship/establishment serial number of the demand.

(ii) Class, Group, pattern number and description of the item

required.

327. Transfer from Other Ship.

(a) Logistics Officers desiring to obtain a store from other ships shall use
Form IN 324 or through appropriate procedure in computer. The personnel
detailed for obtaining the stores shall be given a written authority and a list of
the stores required.

(b) Stores in excess of authorised allowances, shall not be obtained unless

a properly approved in-excess demands has been forwarded to the issuing
ship.

(c) Requests should not be placed with the Logistics Officer of other ships
requiring anything but immediate delivery.

328. Cancellation of Demands.

(a) In order to reduce to minimum, the number of outstanding demands for

Naval Store from ships and establishments which are not met by the Material
Organisation within 12 months owing to the non-availability of the stores, a
periodical review of such demands is necessary. The procedure for the review
and cancellation of such demands in future is to be as detailed below:-

(i) If the stores demanded are obtained from an alternative source

and are no longer required, ships and establishments are to inform
Material Organisation accordingly quoting the ships serial no. of the
demands and date for cancellation of such demands.

(ii) If a demand is outstanding for twelve months and no confirmation

from the ship or establishment is received by the Material Organisation
within a period of twelve months to keep it alive, the demand will be
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cancelled automatically by the MO under intimation to the Ship/

Establishment.

(iii) Outstanding demands from ships and establishments on paying off

are to be cancelled automatically by the Material Organisation.

(b) This order will not apply to demands of the following categories which
will remain in force until complied with:-

(i) Demands still under correspondence.

(ii) Initial supplies to the ships and establishment on commissioning.

(iii) Permanent stores already authorised or replacements thereof.

(iv) New items authorised for supply.

(v) Stores of special nature not normally stocked but authorised

separately which may have to be procured or manufactured in the
dockyard.

(vi) Stores required for installation purposes in Training Schools.

Note: - When consumable stores are demanded for installation purposes, the
demand should be endorsed accordingly in the column “reason for demand”.
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CHAPTER 19

LOCAL PURCHASE

329. Circumstances Under Which Local Purchase to be Made.

(a) A ship or Establishment shall not obtain Naval Store other than
consumable stores by local purchase.

(b) However, Commanding Officer of ships and establishments may resort

to local purchase of following stores iaw latest government
regulations/policies and amendments thereof: -

(i) For item which are already authorised for use in the Navy.

(ii) If item is needed to meet urgent and operational requirement and

not for stock purpose and the requirement cannot be met even by a
substitute available from service resources.

(iii) After obtaining a non-availability certificate (NAC) from the store

depot, either by letter or signal depending on the urgency.

(c) With a view to include the consumption of purchase made in accordance

with para (b) above in the store depot ledgers/Annual Review Demands as
notional expenditure, ships and establishments will send a quarterly return to
reach the SoS on which they are dependent by 15 April every year, with a copy
to AA and IHQ MoD (N)/ DLS. The return should include the following details: -

(i) Date of purchase.

(ii) Description of the items purchase.

(iii) Quantity Purchase.

(iv) Cost of the items.

(v) NAC No. and date against which purchase was made.

(vi) Sources of purchase.

330. Purchase to be Limited to Minimum Urgent Requirement.

(a) The quantities of Naval Stores obtained by local purchase shall be kept
to a minimum.

(b) Purchase shall be confined to articles, which are urgently/required and

can be obtained immediately from commercial sources.

(c) Purchase to be undertaken iaw extant government regulations/policies and

amendments thereof promulgated time to time.
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331. Survey of Stores Purchased. The responsibility for the inspection of all stores
purchased shall devolve for:-

(a) Quantity - On the Logistics Officer.

(b) Quality- On the departmental officer is whose department the

whole or greater part of stores will be used.

332. Accounting of Stores. The Logistics Officer shall:-

(a) Obtain four copies of contractor’s invoices.

(b) Give a serial number to each set of form, a new series being commenced
at the beginning of each financial year.

(c) Disposal of the copies as follows:-

Copy No. Use and Disposal

1 To support the cash account – to be forwarded to CDA(N)

together with the original copies of supply order.

2 To debit the Naval Store Account

3 To support the cash account to be retained onboard.

4 To be sent to CDA(N) along with Copy No. 1.

333. Testimonials to Contractors. No person shall:-

(a) Give testimonials of certificates to contractors or other persons from

whom supplies have been purchased.

(b) Receive from them any gratuity, fee or emoluments either directly or
indirectly on account of purchase or contracts.

334. Monetary Limits. Local purchases of payment for Naval Stores shall be
restricted to the limit prescribed by regulations from time to time.

335. Neglect, Fraud, etc. Whenever neglect, fraud, signing or rendering of false
reports on account or other malpractice’s or a similar character are discovered, the
procedure prescribed in the relevant regulations shall be followed.
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CHAPTER 20

RECEIPT AND DESPATCH

336. Responsibility of the Logistics Officer. The Logistics Officer in IN Ships and
Store In-charge in Material Organisation/ NSD is responsible for the receipt, checking,
identification and distribution of all incoming stores and processing receipt papers.

337. Responsibility of Logistics Department Personnel. The senior stores

sailor in the Central store and Store House In-charge in Material Organisation/NSD
shall exercise supervision over junior sailor/store personnel and working parties. He
shall be responsible for handling all incoming stores. He shall ensure that:-

(a) The stores are brought on board, properly identified, checked in the
gangway book and stored and distributed to various store room.

(b) Receipts documents are properly processed.

338. Initial Stores Handling.

(a) When stores are delivered to the ship in large quantities, they will be
stocked on the deck or breakwater and held there until preliminary identification
and counting of packages are completed and the stores sorted according to
which they will be distributed.

(b) When practicable, some place below deck will be found for the final and
detailed processing of incoming stores.

339. Verification of Packages and Papers. All incoming stores shall be

examined, compared with receipt vouchers and identification marks carefully verified.
If any package shows evidence of having been tampered with, the matter shall be
reported to the Commanding Officer who will order a Board to check the weight/
quantity and verify the contents.

340. Verification of Contents. When articles are received from Material

Organisation/ ship/ establishment they shall be verified. Individual items received in
packages or casks, however, need not be opened to ascertain their contents and may
be receipted according to their external markings.

341. Receipting for Incoming Stores. Incoming stores will be received by the
Logistic Officer /Store House In-charge of Material Organisation or his representative,
authorised in writing.

342. Stores Received Without Documents. All stores received without documents/
proper receipt vouchers shall be mustered by a Board of Officers to be appointed by
the Commanding Officer and F.O.B (Found on Board) voucher prepared accordingly
showing:-

(a) A List of stores received.

(b) Any information that might be necessary to identify.

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(c) Full accounting particulars.

343. Disposition of Incoming Stores. Stores specially ordered for urgent use by
departmental Officers will be handed over to them immediately on receipt. If
necessary, they may be stowed temporarily but departments concerned shall be
notified to collect stores at the earliest.

(a) Other Stores. They will be stowed promptly according to stowage plan,
in bins, shelves, racks, etc by Store House staff. It should be convenient if
before being placed, they are located as closely as possible to proper final
stowage location.

(b) Unidentified Stores. Unidentified stores shall be segregated in a place

where they will be constantly noticed and held there until they are identified by
the respective Departmental Officers. Help of the Officer from Material
Organisation may also be requested when considered necessary. After
identification, stores shall be properly tallied and stowed away.

(c) Record of Incoming Packages. Record of all incoming packages shall

be maintained on a register showing the following details:-

(i) Serial Number.

(ii) Receipt No.

(iii) Package No.

(iv) From Whom Received.

(v) Date of receipt.

(vi) Contents of the package.

(vii) Disposal.

344. Despatch/ Shipment of Stores.

(a) Stores requiring despatch shall be handed over to the nearest Material
Organisation/NSD by the ship for forwarding to destination.

(b) When, however, there is no Material Organisation in the vicinity, the

Logistics Officer is authorised to arrange despatch of stores in accordance with
instructions contained in succeeding articles.

345. Method of Despatch.

(a) The following method of despatch shall be used depending on the

exigency of the situations:-

(i) By Rail.

(ii) By Sea.
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(iii) By Road.

(iv) By Air.

(v) By post.

(b) Normally the cheapest mode of transport shall be adopted. Where

however, depending upon the need and convenience, the stores are sent by
means other than the cheapest mode, it will be open for the organisation/ user
to decide on the mode of transport with the sanction of the Competent Financial
Authority.

346. Payment of Freight Charges.

(a) Despatch by Rail. Freight charges shall be prepared by Military Credit

Note Form IAFT-1711. In case of non-availability of this form, goods may be
accepted by the railway as “Freight to pay”, in which case consignee will be
required to issue Military Credit Note at Public Tariff Rate while taking delivery
of the consignment. For details see “Military Tariff” containing rules, rates and
conditions for conveyance by the railway of traffic for the Army, the Navy and
the Air Force.

(b) Despatch By Sea, Air, and Road. Freight charges are at standard
rates and will be paid by the Logistic Officer from Ship’s Cash Account/
Impress Account of the concerned establishment in the first instance and
reimbursed through Public fund by CDA.

(c) Despatch By Post. This mode of despatch shall normally be

undertaken for such items which are suitable for dispatch by post:-

(i) When urgently required. Within India, the stamps required

shall be expended from the ship’s Stamp Account/ Imprest Account of
the concerned establishment in the first instance and reimbursed
through Public fund by CDA. When outside India, the required amount
of stamps shall be purchased from ship’s Cash Account/ Imprest
Account of the concerned establishment in the first instance and
reimbursed through Public fund by CDA.

(d) Payment of Demurrage Charges. All efforts are to be made to avoid

payment of demurrage charges by maintaining close liaison with concerned
authorities iaw Guidelines recommended vide IHQ MoD(N) letter LS/S/5006
dated 14 Mar 08 and as updated from time to time. However, inescapable
payments be made under delegated financial powers.

347. Preparation of Stores for Shipment.

(a) Responsibility of Packing. The Commanding Officer shall make

suitable arrangements for packing or crating. Following precautions shall
however be observed:-

(i) Special Packing. Packing is done in accordance with special

instructions, where laid down. Suitable Packing methods are to be
adopted wherever packing instructions are not available.
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(ii) Strength and Durability of Packing. Articles shall be packed

in containers to ensure stand up position under any potential conditions
of shipment and capable of preventing loss or damage.

(iii) Combining Different Articles in one Packages. Unless there

is a specific advantage to the Government, articles that are of widely
different characteristics will not be packed together.

(iv) Checking Material Before Packing. Stores shall be counted,

laid out, checked against the appropriate voucher before being
packed. OEM packages, where opening is susceptible to damage the
condition /preservation of the item, shall not be opened normally and is
accepted on ‘said to contain’ basis.

(v) Identification of Store. Before being packed any article which

is not readily identifiable will be tagged or labelled for accurate
identification.

(b) Marking. In order to ensure delivery of packages/crates to the

proper consignee without delay or confusion and to allow identification of
contents enroute and the destinations, each case, package or bundle shall be
given a distinguishing number and shall have the following particulars painted
on or written in ink on a label attached:-

(i) Distinguishing number ie Package number.

(ii) Full address of consignee.

(iii) Name of ship/establishment sending the stores.

(iv) Gross weight.

(v) Handling instructions, if any.

348. Shipping Papers.

(a) Invoice. When a shipment is to be made, the article to be shipped

will be itemised on an appropriate voucher for returning stores to Material
Organisations and for transfer between ships and establishments. Copies of the
invoice will be prepared for shipment.

(b) Packing Note. It will, amongst other things, indicate:-

(i) Number of packages.

(ii) Particulars of consignor and consignee.

(iii) Mode of conveyance.

(iv) Dimension of packages, tonnage, measurement and weight.

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(c) Carrying Agency’s Receipt. This will be:-

(i) Railway receipt in case of despatch by rail

(ii) Air consignment note in case of despatch by air

(iii) Bill of lading form NSO 258 which shall be prepared by consignor
in case of despatch by sea, Bill of lading serves as a contract of carriage
between the carrier and the shipping officer, as a record of custodians
ship of the stores in transit and as a basis for the payment of
transportation charges, if any or through appropriate procedure in
computer.

(iv) Registration receipt from the post office in case of stores

despatched by post.

(d) Disposal of Papers. As soon as stores have been packed, packing

note, for NSO 274 along with the bill of lading/carrying agency’s receipt shall
be forwarded to the consignee by post as an advance note. Copies Nos. 3
and 4 shall be forwarded to the consignee in the package (tacked underneath
the lid) or through appropriate procedure in computer.

349. Shipment Records and Files.

(a) Register of Shipment. A register of all shipments including those

made by post shall be maintained to show the following particulars:-

(i) Date of shipment.

(ii) Bill of lading or carrying agency’s receipt number or Military Credit

Note number.

(iii) Stores shipped.

(iv) Mode of conveyance.

(v) Particulars of consignee.

(vi) Date of acknowledgement of receipt.

(vii) Remarks.

(b) Bill of Lading File. A file of the office copies of all bills of lading issued,
carrying agency’s receipts, shall be maintained.
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CHAPTER 21

SYSTEM OF NAVAL STORE KEEPING IN SELF ACCOUNTING

AND NON SELF ACCOUNTING SHIPS & ESTABLISHMENTS

350. Definition of Non-Self Accounting Ships and Establishments.

(a) Normally non-self-accounting ships and establishments are those where

no Logistics Officer is borne in complement.

(b) For the purpose of Naval Stores, Non-self accounting ships and
establishments are those where it is impracticable to follow the complete Naval
Storekeeping System. Such ships and Establishments operate indirectly under
the general naval storekeeping system.

(c) All Consumable Stores issued to such ships and establishments are
handed over directly to the departmental Officers.

(d) The names of non-self accounting Ships and Establishments are

promulgated in relevant Navy Orders.

351. Responsibility of Base Logistics Officer.

(a) With regard to non-self-accounting ships and establishments, the Base

Logistics Officer shall be responsible for:-

(i) Scrutinising and approving all demands for stores through e

platform.

(ii) Ensure that demands: -

(aa) For permanent stores, are not in-excess-of establishment.

(ab) For Consumable stores, are based on past expenditure

and future known requirements.

(ac) Indicate the quantities remaining on board establishment

allowances, where applicable and the reason for demands.

(b) Scrutinising all loss statements and submitting them to the

Administrative Authority.

(c) Conducting a periodical inspection of the Naval Store Account,

mustering selected items of stores and advising the Commanding Officer as to
the: -

(i) General Storekeeping organisation.

(ii) Accounting procedure.

(iii) Stowage of stores.

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(iv) Disposal of vouchers.

(e) Rendering professional assistance in:-

(i) Storing

(ii) De-storing

(f) Maintaining the Naval Stores Accounts in accordance with the

instructions contained therein.

(g) Maintaining a record on form IN 330A for Naval Stores Accounts of all
ships and establishments for which he is responsible, a page being allotted for
each ship and establishment or through appropriate online procedure. The
Administrative Authority may, at his discretion, entrust the responsibilities
enumerated above in respect of any non-self accounting ship in his Command
to the Commanding Officer of a shore establishment of his Command.

352. Responsibility of the Officer Carrying out Logistics Duties on-Board.

(a) The Commanding Officer shall nominate an Officer for logistics duties
on board. This officer shall:-

(i) Be responsible for the naval stores and accounts.

(ii) Forward all demands, survey vouchers, loss statements, stock

verification reports and copies of transfer voucher and other accounting
vouchers for scrutiny, accounting and records by the Base Logistics
Officer.

(iii) Maintain a ledger for all permanent articles on board and keep it
up to date in ledgers (manual or electronic).

(b) However, in case of non self accounting ships of Russian origin

permanent stores of Russian origin may be issued on Permanent Loan Ledger,
which will be prepared department wise on the basis of inventories of stores, to
the respective departmental officer, who shall then be responsible for further
accounting.

353. Accounting Instructions.

(a) Permanent Stores.

(i) Permanent stores shall be accounted for in loose leaf pages IN-
330A amended, enclosed in binder and containing the certificates.
These shall be prepared in duplicate and copies disposed off as shown
below:-

Copy No.1 – Standard copy for the BLOGO. This copy is to be held on
ledger charge.
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Copy No.2 – Standard copy for the Officer responsible for Logistics/Store
keeping duties on board.

(ii) Copies No.1 and 2 shall be enclosed in cover IN-332, and the
certificate re-produced.

(iii) The account shall be divided into sections A and B. Ledger pages
in each sections shall be maintained in ascending order of pattern
numbers within each class, group and part, non-pattern items being
arranged alphabetically at the end of their respective classes.

(iv) The insertion and removal of pages shall be recorded in the index
(register of Ledger Pages). The Officer responsible for Naval Stores is to
be responsible for the safe custody of the stores in his charge and for
keeping his copy of the ledger correct.

(v) To maintain a continuation of responsibility for Permanent stores

and to provide a record of the location and custody of permanent stores
in the ship, Officer responsible may maintain custody record or record
them at the back of the ledger page.

(vi) The ship’s copy of the Naval Store ledger shall be handed over to
the Base Logistics Officer for comparison and adjustment every month.

(vii) Stores issued on temporary loan shall be recorded on temporary

loan book, form IN-353 or through appropriate procedure in computer.

(viii) All transactions shall be posted daily from the relevant vouchers.

(b) Consumable Stores.

(i) All supplies of consumable stores shall be treated as issued out

right. All Forms S-134 shall however be filed in ascending order of
pattern numbers within each class, group and part, demands for non-
pattern items being arranged in alphabetical order at the end of their
respective classes or through appropriate procedure in computer.

(ii) In respect of items controlled by the monetary allowance,

however, valuation ledger on Form IN-282 shall be maintained and for
this purpose forms S-134 pertaining to such items are to be priced or
taken up through appropriate procedure in computer.

(iii) Stores remaining on board shall be mustered every six month and
certified list of balances held forwarded to the BLOGO. The value of
balances of stores intimated shall be credited to the ship’s monetary
allowance in Form IN-282 and reflected in IN-29 (Half yearly return of
consumable Naval Stores). Form IN-281 shall be forwarded to the ship
monthly as and when issues are made convenient or through appropriate
procedure in computer.

Note: - Permanent stores shall be accounted in e-ledgers and relevant

accounting procedure be followed by BLOGO in e- ledgers post
implementation of e-platforms.
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354. Stock-Taking.

(a) Periods of stocktaking shall be as follows:-

(i) Permanent Stores.

(aa) Items shown in list A. Appended Article 131 - Each item

during the last week of Half year

(ab) Item shown in list B. Appended to Article 143 - Each item

on change of the officer responsible for Logistics/Store keeping
duties.

(ii) Consumable Stores. During the last week of each year

(b) The muster in the case of:-

(i) Permanent stores shall be carried out against all items shown in
the ledger.

(ii) Consumable stores shall include all those stores which are held
on board. Form IN-493 shall not be maintained.

(c) Immediately after the muster, certificate shall be signed and the
Commanding Officer shall forward to the Base Logistics Officer in respect of -

(i) Permanent stores:-

(aa) A list of discrepancies, if any

(ab) Copies of all loss vouchers

(ii) Consumable stores:-

(aa) The date of muster

(ab) Muster list of stores on that date.

(d) Discrepancies in Permanent stores disclosed in muster shall be

investigated and appropriate action (Chapter 13) taken by the Commanding
Officer in consultation with Base Logistics Officer.

355. Disposal of Accounts. On permanent transfer/ty transfer of a ship to

another Base/Administrative authority the following procedure shall be carried out:-

(a) Original and duplicate copies of the ledger (electronic or manual) of

permanent stores shall be completed, as compared, initially and dated by the
Base Logistics Officer.

(b) The ship’s copy shall be returned to the Commanding Officer and the
new Base Logistics Officer together with all relevant voucher.
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(c) A receipt for this shall be obtained on form IN 324 to credit the naval
store account of the parent Base Logistics Officer from which the ship is
transferred or in case of electronic data, respective remarks be endorsed in e-
ledger by BLOGO on transfer of e-data or through appropriate procedure in
computer.

356. Procedure for Demanding/ Supplying.

(a) The officer responsible for Naval Stores duties shall raise demand on e-
platform, the same is forwarded to the Base Logistics Officer for
recommendation and onward submission to SoS.

(b) The Base Logistics Officer after checking the correctness of the items ie
pattern number, class, group and part, shall recommend the same in e-platform.

(c) The following details shall also be entered on e- platform:-

(i) In case of permanent stores:-

(aa) Number and date.

(ab) Authority in the case of initial demands.

(ac) Loss statement or survey note in the case of replacement

demands.

(ii) In case of consumable stores:-

(aa) Number and date.

(ab) Past expenditure

357. Posting. On receipt of the triplicate copies of IN 936 in respect of Permanent

Stores, the Base Logistics Officer is to:-

(a) Stamp it with the date of receipt by the ship as shown on the voucher.

(b) Post transactions under the date in the ledger (Manual/electronic form)

358. Filing of Vouchers.

(a) All vouchers are to be arranged in ascending order of pattern numbers

within each class, group and part of the authorised list of Naval Stores BR-810.

(b) When articles of non-pattern descriptions are supplied, arrangement to

be in alphabetical order at the end of each numerical group of the classification.

Note: - Filing may be discontinued post implementation of e-platforms.

359. Dues-in-Record. The Base Logistics Officer is to maintain a “Dues-In

Record” by filling quintuplicate copies of demands in ascending order of Pattern Nos.
within each Class, Group and Part. Where the supplies have been made in full, the
quintuplicate copy is to be removed on receipt of the triplicate copy but where the
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demand has been only partially met, the actual quantity supplied is to be noted in the
quintuplicate copy.

360. General.

(a) Separate demands shall be raised for permanent and consumable

stores in e-platform.

(b) Pattern No. class group and part shall be entered in all accounts and
connected vouchers.

(c) In respect of items bearing registered number, e.g binoculars, watches,

gas cylinders, range finders, pulling and sailing boats etc., the register no or
serial number shall be recorded in all accounts and connected vouchers.

(d) In no circumstances shall quantities be increased or further descriptions

added to IN 335 after signature.

361. Return to Source of Supply.

(a) Following categories of stores shall be returned to the nearest Naval

Store Officer:-

(i) Serviceable store no longer required

(ii) Unserviceable permanent articles

(iii) Arising of value realised from articles condemned on work done

on board.

(b) Relevant entries to be made in ledgers (electronic or manual). Articles

so returned shall be entered on survey note, Form IN 426, which shall be
prepared in quintuplicate or through appropriate procedure in computer. Copies
after being receipted shall be disposed, as follows:-

(i) Original - To be receipted by the Naval Store Officer and

forwarded to the Base Logistics Officer concerned.

(ii) Duplicate - To be retained by the naval store Officer

(iii) Triplicate - To be receipted by the Naval Store Officer and

forwarded to the Base Logistics Officer concerned.

(iv) Quadruplicate- Temporary receipt for ship

(v) Quintuplicate - To be retained by the ship or the establishment.

362. Losses.

(a) Form IAFA 498, shall be used for reporting and taking off charge all
articles lost or through appropriate procedure in computer. This form shall be
prepared in triplicate by the ship/establishment and original and duplicate
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copies sent to Base Logistics Officer for completion and pricing and onward
transmission to the Naval Local Audit Officer for verification.

(b) The loss statements shall then be returned through Base Logistics
Officer to the Commanding Officer of the Ship/Establishment for obtaining
orders of the competent financial authority.

(c) After approval, the loss statement shall be disposed off as follows:-

(i) Original - To be forwarded to the Naval Local Audit Officer.

(ii) Duplicate - To be retained by the Base Logistics Officer.

(iii) Triplicate - Ship’s Copy.

363. Transfer between Ships. For all transaction of naval stores between ships,
form IN 324 shall be used or through appropriate procedure in computer. Separate
vouchers shall be raised for permanent and consumable stores. Voucher shall be
prepared in quintuplicate and given ship’s serial number. Four copies of the vouchers
shall be signed by both the supplying and receiving ships. Disposal of the vouchers
shall be as follows:-

(a) Original & Duplicate. To be forwarded by the supplying ship to Base

Logistics officer who is to forward one copy to Naval Local Audit Officer.

(b) Triplicate & Quadruplicate. To be forwarded by receiving ship to the

Base Logistics Officer who is to forward one copy to Naval Local Audit Officer.

(c) Quintuplicate. To be retained by receiving ship/ establishment.

364. Transfer of Base Logistics Officer. On transfer of the Base Logistics Officer
responsible for the maintenance of store accounts, all ledgers shall be completed up
to date and certificates signed and dated by the outgoing and incoming officers.

365. De-storing on Paying Off of a Ship/Establishment. Following action is to

be taken on Destoring or paying off of a ship/establishment:-

(a) All naval stores remaining on board are to be returned to the material
Organisation/Naval Store Depot.

(b) As far as possible, all stores are to be surveyed on board

(c) Stores returned are to be entered on form IN 426 which are to be

prepared in quintuplicate by the ship and disposed of as follows/Stores returned
are to be entered on e-platform and respective vouchers to be generated for
accounting:-

Original & Triplicate - To be receipted by the Naval store Officer and

forwarded to the Base Logistics Officer concerned.

Quadruplicate - To be forwarded to the Base Logistics Officer

immediately after the stores have been returned
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Duplicate - To be retained by the naval store officer

Quintuplicate - To be retained by the ship/establishment.

(d) The Base Logistics Officer is to use the quadruplicate copy as the
supporting voucher and forward the original and triplicate copies to the naval
local audit officer concerned. Ships copy of the ledger shall be forwarded to the
base Logistics Officer on completion of De-storing.

(e) In case a ship is to be de-stored at a place other than the permanent

base, all accounts shall be completed and transferred together with supporting
voucher to the paying off base and the procedure given above to be followed.
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CHAPTER 22

DESTORING

366. Occasion for Destoring. Unless otherwise ordered, a ship shall be destored
when:-

(a) Undergoing major refit,

(b) Reduced to Reserve,

(c) Declared for disposal.

367. Personnel. As far as possible, the following personnel shall be retained on

board until destoring is completed:-

(a) All the Naval Storekeeping Staff.

(b) A Working Party.

368. Assistance and Advice.

(a) The Naval Store Officer and Dockyard officers shall render every
assistance and advice during Destoring.

(b) Before landing of stores is commenced, the Commanding Officer/

Logistics Officer shall discuss the arrangements in detail with the Naval Store
Officer with a view to:-

(i) Co-ordinating arrangement with the survey personnel.

(ii) Arranging necessary transport for return of the stores.

369. Preliminary Steps. When it is known that a ship shall be de-stored:-

(a) The Logistic Officer shall, so far as practicable:-

(i) Keep store ledgers posted to date in anticipation of closing the

accounts on completion of de-storing.

(ii) Reduce demands on S-134 to a minimum, quantities demanded

being sufficient only to meet immediate requirements

(iii) Muster pack tally and raise Form IN-426 in respect of stores which
are in his custody but rarely used or through appropriate procedure in
computer

(iv) Return as many stores as possible to the Naval Store Officer

particularly bulky items i.e. cordage, steel wire, rope, fire bricks not
required prior to the ship being taken in hand.
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(b) The departmental Officer of the ship shall:-

(i) Reduce to minimum demands for consumable stores.

(ii) Return stores on permanent and temporary loan as soon as they

can be surrendered.

(iii) Return serviceable and unserviceable consumable stores

including ready to use spares and articles of a quasi-permanent nature
eg Tools, water bottles not required etc.

(c) Fire bricks and any other stores, normally stowed below in spaces,
should, if possible, be re-stowed in a place convenient to facilitate handling.

(d) Serviceable and unserviceable consumable stores as at (b) (iii) above

need not to be recorded on Form S-1091, provided they are listed immediately
on running Form IN-426 endorsed “for record only-not for ships Naval Store
account” or through appropriate procedure in computer.

(e) To facilitate the work of the Logistic Officer, lock-up stowage shall be
provided by the Naval Store Officer, when possible. Failing this, adequate
security measures shall be ensured.

370. Destoring Work.

(a) Landing of Heavy Gear. When practicable, such heavy articles as

anchors, cables, hawsers and reels, boats and carley floats, firebricks,
cements, sand etc. shall be landed while the ships company is still on board.

(b) Conduct of Survey. When necessary space is available, Naval Store

shall be surveyed on board and sent directly to respective storehouse in the
Material Organisations in accordance with the report of survey. It is desirable
to have as many compartments as possible to lay out stores, for survey.
Compartment used for this purpose should be cleared from obstructions and
fitted with locks.

(i) Permanent stores, other than those which are on ‘Sea Store
Deposit’.

(ii) Items for sea store deposit. All copies of the form should be
endorsed “Sea Store Deposit”.

(iii) Consumable store held in the store rooms.

(iv) Consumable stores returned from departments.

Form IN 426 shall be prepared in class and Group order and indicate the
actual quantities remaining on charge in the ledger or through appropriate
procedure in computer.
 141

(c) Discrepancies Discovered. Any discrepancies discovered during

destoring are to be dealt as follows:-

(i) Surpluses of serviceable or repairable items may be set off

against deficiencies corresponding in condition and quantity under the
same general heading in part of a group and class of the Rate Book of
Naval Stores.

(ii) Deficiencies other than those mentioned in (i) above are to be

dealt in accordance with “Chapter 11.’’

(d) Portable Fittings. Communication, ASW, Echo Sounding and Audio

Frequency Sets and Outfits are transferred to List of portable Fitting and the
responsibility for removing and returning them to the Dockyard rests with the
Departmental officer. The ready to use or essential spares returned by the
Departmental officers to the Logistics Officer shall be returned by letter to the
Naval Store Officer.

(e) The instructions given above regarding form and clearance of

permanent loan ledger and ships store accounts also apply to permanent and
consumable stores returned to the Logistics Officer after actual De-storing work
has been taken in hand.

(f) Careful Handling. Great care shall be exercised during Destoring to

ensure that the Naval Stores are:-

(i) Segregated according to pattern numbers

(ii) Handled carefully to avoid all transit hazard

For this purpose, a supply of cardboard cartons should be obtained from the
naval store officer.

(g) Classified Equipment. Shall be dealt in accordance with Article 95

BR Form U2 D.

371. Disposal of Naval Store Accounts.

(a) When a ship is de-stored, the Logistics Officer shall:-

(i) Close and forward, after audit, the Naval Store Accounts to the
Naval store Officer or such other Authority as may be directed by the
Naval Headquarters.

(ii) Inform Naval Headquarters, when this has been done.

(b) In closing the accounts, the Logistics Officer shall ensure that:-

(i) All transactions covering the Destoring and entered the ledgers
before they are closed.

(ii) All supporting vouchers accompany the Naval Store Ledgers.

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372. Naval Store Remaining On Board.

(a) The Logistics Officer shall prepare an inventory on form IN 401 (inside)
of the stores left on board or through appropriate procedure in computer. Three
copies of the inventory shall be prepared and each copy to be placed inside a
cover in 401 (Cover) (Out). All the copies of the inventory shall be signed and
distributed as follows:-

Copy No. 1 - To be retained with the ships Store Account

Copy No. 2 - To be handed to the Officer assuming custody of the stores

Copy No. 3 - To be forwarded to the Naval Store Officer

(b) The certificate in the inside of the covers S1099D shall be completed by
the Logistic Officer and the Officer detailed by the Admiral Superintendent
Naval Dockyard, to assume custody of stores.

(c) The quantity remaining on board shall be charged off from the store
ledger by transfer to the inventory Account.

373. Disposal of Stores.

(a) Ship Undergoing Major Refit. When practicable, all serviceable

permanent stores shall be landed for deposit during the period of refit.
Permanent stores requiring renewal shall be surveyed as such and demands
for replacement forwarded to the Naval Store Officer. Consumable stores which
are not subject to deterioration and which might be difficult to replace, may also
be landed for deposit. All other consumable stores shall be returned to the
Naval Store Officer. The above procedure may be changed at the discretion of
the Administrative Authority.

(b) Ship Reduced to Reserve. When a ship is reduced to reserve, all naval
store shall be returned to Naval Store Officer except the following:-

(i) Anchors, Cable and associated gear

(ii) Hawser and reels

(iii) Fire Fighting equipment

(iv) Locks and padlocks for magazines and storerooms

(v) Boars required in the ship

(vi) Naval Store fixed in place

(vii) Naval Stores which are peculiar to the ship and not subject to
deterioration.

(viii) Naval Store about which special instruction have been issued by
the Administrative Authority.
 143

(ix) Naval Store required for current maintenance.

(c) Ship Placed on Disposal List. Stores on board a ship declared for
disposal shall be dealt with in accordance with the instructions from Naval
Headquarters.

374. Accounting of Stores Drawn During Refit Period.

(a) Permanent Stores. Demands on Form IN 936 for any permanent sea
stores drawn either by Dockyard or ships officers for fitting in place or through
appropriate online procedure:-

(i) Shall be endorsed with the particulars of place where the items
has been fitted to facilitate location and charge on permanent Loan
Ledger.

(ii) Copy No. 3 shall be kept by Naval Store Officer until the ship re-
commissions.

(b) Consumable Stores. Vouchers for consumable stores drawn by the

Dockyard or ships officers for cleaning living quarters, preservation machinery,
etc, shall be accounted for by the Dockyard.

375. Paying Off and Closing Down of a Ship/ Establishment. The procedure in
regard to the disposal of the stores shall be same for Destoring except that stores
special to the ship or establishment shall be landed and not placed on sea stores
deposit.

376. Ship with Stores Undergoing Refit. Should the circumstances render it
impracticable to land stores in accordance with the above procedure.

(a) Admiral Superintendent Dockyard shall provide a lay apart store.

(b) The ship shall deposit its valuable and attractive stores in lay apart store
at the ships risk and hold the key.

377. Naval Working Parties.

(a) When Naval Working parties are employed on ships paid off for major
repairs and refits, they may be issued with suitable protective clothing, eg. sea
boots, clogs, overalls, brooms etc. at the discretion of the Administrative
Authority.

(b) These items shall be demanded form Naval Store officer on Form IN
936/e platform on temporary loan by the officer-in-charge of the ship. These
loan transactions shall not pass through the ships Naval Store Accounts,
procedure being as laid down in the succeeding paragraph.

(c) Copy No. 3 of Supply Vouchers (ships Accounting copy) shall be placed
in a docket specially headed “Loan protective clothing – Naval working Party”.
On termination of the duty on which employed, Survey Vouchers IN 426 will be
 144

raised and the clothing returned to the Material Organisation. The quadruplicate
copy of IN 426 will be linked with No. 3 copy of IN 936 vouchers and filed in the
same docket for subsequent audit.
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CHAPTER – 23

FORMS

378. Establishment. The forms used in the Indian Navy are included in form IN-
1/S, 1 & S, 1-A and governed by the establishment shown therein.

379. Restriction to Authorised Forms.

(a) Only the forms specified in Establishment list and allowances of

rendered forms (form IN-1/S, 1 & S, 1-A) shall be demanded from the Material
Organisation/Source of Supply.

(b) When new forms are considered necessary, the same shall be referred
to IHQ MoD(Navy) through proper channel, together with specimen format. IHQ
MoD(Navy) shall then decide whether these forms are to be printed and
included in form IN-1/S, 1 & S, 1-A .

Recommendations - A compendium of forms should be made and put on

command websites for downloading and printing by each unit. Only Railway
forms such as MC Note, Warrants and concession vouchers etc. should be
issued from Material Organisations.

- Another recommendations is to do away with the Railway forms such as

Warrants and Concession vouchers in view of implementation of DTS system.

380. Accounts. No accounts are required to be kept for expenditure for the forms.
The Logistics Officer shall, however:-

(a) Be prepared to explain any expenditure, which may appear to be

excessive.

(b) Insert quantities of each form received on form IN- 1/S, 1 &S, 1-A. Retain
the supply voucher.

381. Supplies of First Commission. On first commission, a Ship shall be

supplied, without demand with forms etc. up to the allowances shown in form IN-1/S,
1&S, 1-A by the Naval Store Officer.

382. Allowance Sufficient for One Year. As established allowances are

estimated to be sufficient for the normal requirement for one year, the supplementary
demands should therefore, be few and far between.

383. Demands for Forms.

(a) All demands for forms shall:-

(i) Be raised on form IN-936/ e-platforms/ any other system as

amended in the order in which they appear in form 1/S, 1-A.

(ii) Contain a complete description of the forms required.

 146

(iii) State whether ‘Out Side’ or ‘Inside’ (of forms) are required.

(b) Demands for the Railway forms such as Military Credit Notes,
concession vouchers, Warrants, etc forms are to be raised separately.

(c) Stationery items shall not be included in demand for forms.

384. Action Consequent on Revision. In cases of revision which do not render

the old edition obsolete, Naval Store Officer shall issue copies of old editions in the
ordinary case until old stock gets exhausted.

385. Obsolete Forms. Obsolete forms shall as far as practicable be used for
rough notes and similar purposes, otherwise they shall be returned to the Naval Store
Officer for disposal as waste. In case of Establishment, they shall be returned to the
Material Origination/ Naval Store Depot or army salvage Depot whichever is nearer on
forms S-331/ IN-426/EDPS-3.
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CHAPTER – 24

STATIONERY

386. Source of Supply.

(a) All articles of stationery required by ships and establishments shall be

obtained from the nearest Material Organisation/MOXCEN. In case of ships and
establishment specially authorised to demand stationery on an “As required”
basis, the demand shall be placed on nearest Source of Supply/Material
Organisation and after obtaining NAC, procurement has to be done under
delegated financial powers.

(b) Ships and establishments may purchase rubber stamps locally on

competitive basis under delegated financial powers.

387. Local Purchase.

(a) Ships/establishments shall not purchase stationery locally, if supply

through normal sources is likely to be available in time.

(b) The CFAs are however authorised to local purchase of stationery under
delegated financial powers, if

(i) Stationery is urgently required and the supply authority has

confirmed that supply through the normal source is not likely to be
available in time.

(ii) Stationery is immediately required and cannot await the receipt of

required confirmation from the Supply Authority. In such cases a letter
explaining the circumstances under which local purchase was resorted
to shall subsequently be forwarded to the supply authority.

388. Scrutiny of Bills by Competent Financial Authority. Bills for stationery

purchased locally shall be scrutinised by the sanctioning authority to ensure that:-

(a) Prices charged are reasonable,

(b) Cost of the articles purchased is correctly debitable to the stationery

grant/ Minor Head.

(c) After the sanction has been accorded, the bills shall be forwarded to the
concerned Controller of Defence Accounts (Navy) for payment.

389. Budget Head.

(a) Expenditure on stationery should be debitable to the concerned Minor

Head/ Code Head as prescribed in Defence Classification Handbook.

(b) All indents and bills shall invariably indicate the Head of Account to which
the expenditure is debitable.
 148

390. Ships Undergoing Decommissioning. On a ship being paid off, all stationery
remaining on-board shall be returned to the nearest Material Origination/ Naval Store
Depot.
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CHAPTER – 25

TRANSFER OF THE LOGISTICS OFFICER

391. Procedure to be followed . On transfer of the Logistics Officer following

procedure will be followed: -

(a) Store Rooms. A joint inspection by the incoming and outgoing Logistics
Officer shall be made of the following: -

(i) All Store rooms.

(ii) Muster 10% of Permanent Naval stores and record SAF (Stock
as Found).

(iii) Up to date central ty loan/ PTS register and check if any item is
due for return.

(iv) Storage of articles on Logistics Officers charge but stocked under

the custody of other Departments. Attention in particular will be paid to:

(aa) The arrangement of Stores

(ab) Identification of Stores

(ac) Condition of Stores

(ad) Physical condition of Store rooms including for lighting and

locking arrangement.

(b) Personnel. Naval Store personnel shall be inspected formally for their
duties and the relieving Officer shall acquaint with the qualities of the men of
the Department.

(c) Files and Records. The Store office files and records will be jointly
inspected. The relieving Officer shall: -

(i) Check Ship’s Warrant/ Inventory and present status for

amendment of the same, if any.

(ii) Ascertain that all required records have been maintained.

(iii) Familiarise himself with additional local systems.

(d) Organisation and Procedure. A careful study will be made of the

Organisation and procedure in force within the supply Department. Both
Officers will discuss and review the existing manner of operation and any
recommendation for change that either might feel desirable.
 150

(e) Out Standing and Pending Business. The outgoing Officer will inform
his relief as to the following:-

(i) The particulars of Ships demand still outstanding (include

OPDEM/ STOREDEM).

(ii) Unpaid bills in respect of local purchase, if any.

(iii) Survey reports awaiting finalisation.

(iv) Unanswered correspondence.

(v) Outstanding objections and reason for their occurrences.

(vi) List of all defective galley equipment and any major work or A’s
and A’s to be undertaken in the forthcoming Maintenance Period/Refit.

(vii) List of outstanding Loss statement and current status pending

for regularisation.

(viii) List of Annual Inspection/ORI (Operational Readiness

Inspection)/ TI (Technical Inspection) observations and the follow up
action thereof.

(ix) List of pending Local Audit/ Audit Objections/ LTARs and status
thereof.

(x) PTS Status.

(xi) Budget Status.

(f) Mustering of Stores. Mustering of Sea Stores shall be done in

accordance with the method enumerated in Stocking Chapter. Prepare a list of
Surplus/ Deficiency of items, if any.

(g) Report of Readiness to Relieve. Upon completion all necessary

inspection and transfers, the relieving Logistics Officer shall report in writing to
the Commanding Officer stating his readiness to assume responsibility for the
Department. The report shall include: -

(i) A statement of the condition of the Naval Stores, its personnel,

facilities and state of readiness, noting any deficiencies that exists.

(ii) The acceptance of the custody of the Stores as required by the

rules.

(iii) Suggested recommendation and the remedial measures, if

necessary.

(iv) Brief on latest INWT/ LWT work up report and observation and
update the status.

(v) Brief on one year Logistics plan as per Long Cast/ Refit schedule.
 151

(vi) Brief on list of periodic returns/correspondence to be forwarded

to the various higher authorities.

(vii) Brief on the liaison with MOs, smart card allowance at MOXCEN
and quarterly allowance of ARS/ stationery items.

(viii) Updation of all Ledgers, PLLs and Registers and signature on

ledger certificates. PLL comparison is to be updated and signed by
departmental officers

(ix) Prepare a list of gifts, bonded items and exquisite liquor held
onboard, of any.

(h) Transfer certificate-IN 79. On taking over, transfer certificate, form IN

79 shall be completed listing discrepancies, if any and disposed off as follows:-

Original - Forwarded to the Commanding Officer

Duplicate - Handed over to the out-going Logistics

Officer

Triplicate - Retained by incoming Logistics Officer

Quadruplicate - Office copy

(j) Muster all valuable and attractive Naval Store items.

(k) E-procurement, GeM, SMMS, ICMS and FIS IDs of LOGO (Desig) is to
be updated. Digital signature certificate to be procured, if required.