Excise exemption for arms and ammunition supplied to police conditional on Ministry of Home Affairs recommendation. Exemption from central excise duty applies to arms and ammunition manufactured in an Ordnance Factory and falling under Chapter 93 when supplied to State or Union Territory Police Forces, removing excise liability for qualifying supplies; the exemption is conditional on a prior recommendation by an officer not below Deputy Secretary in the Ministry of Home Affairs specifying full description and quantity of the goods before clearance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise exemption for arms and ammunition supplied to police conditional on Ministry of Home Affairs recommendation.
Exemption from central excise duty applies to arms and ammunition manufactured in an Ordnance Factory and falling under Chapter 93 when supplied to State or Union Territory Police Forces, removing excise liability for qualifying supplies; the exemption is conditional on a prior recommendation by an officer not below Deputy Secretary in the Ministry of Home Affairs specifying full description and quantity of the goods before clearance.
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