Definition of Armed Forces of the Union expanded to include central police forces for excise exemption applicability. Amendment appends an Explanation to Notification No. 278/82 clarifying that Armed Forces of the Union includes the Central Reserve Police Force, the Border Security Force, the Central Industrial Security Force and the National Security Guard, each as constituted under their respective statutory enactments, thereby extending the notification's definitional scope for exemption purposes.
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Provisions expressly mentioned in the judgment/order text.
Definition of Armed Forces of the Union expanded to include central police forces for excise exemption applicability.
Amendment appends an Explanation to Notification No. 278/82 clarifying that Armed Forces of the Union includes the Central Reserve Police Force, the Border Security Force, the Central Industrial Security Force and the National Security Guard, each as constituted under their respective statutory enactments, thereby extending the notification's definitional scope for exemption purposes.
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