Excise duty exemption for specified pistols and rifles supplied to armed and police forces subject to ministerial recommendation. The notification exempts 'Pistol 9 mm' and 'Rifle 7.62 mm SLR' manufactured by M/s. Bharat Dynamics Limited from the whole of excise duty when supplied to the Armed Forces of the Union and Police Forces, provided that, prior to clearance, a Ministry of Home Affairs officer not below the rank of Deputy Secretary recommends the exemption specifying full description and quantity of the goods to be supplied.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for specified pistols and rifles supplied to armed and police forces subject to ministerial recommendation.
The notification exempts "Pistol 9 mm" and "Rifle 7.62 mm SLR" manufactured by M/s. Bharat Dynamics Limited from the whole of excise duty when supplied to the Armed Forces of the Union and Police Forces, provided that, prior to clearance, a Ministry of Home Affairs officer not below the rank of Deputy Secretary recommends the exemption specifying full description and quantity of the goods to be supplied.
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