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of <h1>Excise Duty Exemption for Arms Supplied to Police Forces Under Notification No. 85/92-C.E. Requires Ministry Approval</h1> Notification No. 85/92-C.E., dated October 16, 1992, issued under the Central Excises and Salt Act, 1944, exempts arms and ammunition manufactured in Ordnance Factories, classified under Chapter 93 of the Central Excise Tariff Act, 1985, from excise duty when supplied to State or Union Territory police forces. This exemption is granted in the public interest. Clearance of these goods requires a recommendation from an officer of at least Deputy Secretary rank in the Ministry of Home Affairs, detailing the full description and quantity of the goods to be supplied to the police forces.
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