Exemption for defence equipment: conditional excise relief for specified firearms and components subject to prescribed approval before clearance. A specific exemption covers pistols and rifles and their parts: firearms of the listed chapter are exempt when manufactured by the specified approved manufacturer and supplied to the armed forces or police, provided an officer not below the prescribed rank in the Ministry of Home Affairs recommends the exemption with full description and quantity before clearance; parts and components produced in Central Government Ordnance factories are exempt when supplied to the approved manufacturer for use in manufacturing those weapons.