Goods Manufactured in Central Government Ordnance Factories - Amendment to Notification No. 278/82-C.E. [G.E. No. 4] - 103/91 - Central Excise - Tariff
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Armed Forces definition expanded to include central paramilitary units, extending excise notification coverage for ordnance factory goods. The notification amends the Explanation to Notification No. 278/82 C.E., expressly defining 'Armed Forces of the Union' to include specified central paramilitary and security organisations (Central Reserve Police Force, Indo Tibetan Border Police, Special Services Bureau, Border Security Force, Central Industrial Security Force and National Security Guard) for the purpose of excise treatment of goods manufactured in Central Government ordnance factories, under the powers in section 5A of the Central Excises and Salt Act, 1944 and section 3(3) of the Additional Duties of Excise Act, 1957.
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.
Armed Forces definition expanded to include central paramilitary units, extending excise notification coverage for ordnance factory goods.
The notification amends the Explanation to Notification No. 278/82 C.E., expressly defining "Armed Forces of the Union" to include specified central paramilitary and security organisations (Central Reserve Police Force, Indo Tibetan Border Police, Special Services Bureau, Border Security Force, Central Industrial Security Force and National Security Guard) for the purpose of excise treatment of goods manufactured in Central Government ordnance factories, under the powers in section 5A of the Central Excises and Salt Act, 1944 and section 3(3) of the Additional Duties of Excise Act, 1957.
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