Amends Notification No. 64/95-Central Excise, dated the 16th March, 1995 - Exemption to goods supplied for defence and other specified purposes - 27/2010 - Central Excise - Tariff
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Exemption for ballistic-grade aramid materials permits duty-free supply when used in bulletproof jackets following concessional removal procedure and verification. Adds conditional excise exemptions for ballistic grade aramid yarn and for ballistic grade aramid fabric when each is used in the manufacture of bulletproof jackets for supply to the armed forces or to State and Union-territory police forces. Each exemption requires adherence to the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, and proof to the satisfaction of an officer not below the rank of Deputy Commissioner or Assistant Commissioner of Central Excise that the goods are intended for the specified supply.
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.
Exemption for ballistic-grade aramid materials permits duty-free supply when used in bulletproof jackets following concessional removal procedure and verification.
Adds conditional excise exemptions for ballistic grade aramid yarn and for ballistic grade aramid fabric when each is used in the manufacture of bulletproof jackets for supply to the armed forces or to State and Union-territory police forces. Each exemption requires adherence to the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, and proof to the satisfaction of an officer not below the rank of Deputy Commissioner or Assistant Commissioner of Central Excise that the goods are intended for the specified supply.
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