Exemption to goods manufactured by Central Government factories - 62/95 - Central Excise - Tariff

Exemption for goods manufactured by Central Government factories provides excise relief when specified conditions and intended government use are met.

Exemption is granted for specified goods produced or manufactured by Central Government establishments, including mints, ordnance factories and Indian Railways factories, from excise and additional excise duties under statutory powers, subject to tabled conditions such as manufacture at specified units, clearance for job work and return, and intended use or supply to Central Government departments; an explanation expands the definition of Armed Forces for the notification and subsequent amendments and a later notification rescinded the exemption effective as stated.