Exemption for ordnance factory goods: gate-pass clearance follows prescribed manual procedure and assessment records duty as nil. Ordnance Factory goods intended for Armed Forces consumption are exempt from excise under Notification No. 278/82. The circular requires application of the Basic Excise Manual para.104 procedures for submission, package examination and removal under gate pass to such exempted clearances, with the modification that the assessment memorandum shall record duty as NIL while maintaining other gate pass documentation and controls.