Definition of Armed Forces expanded to expressly include various paramilitary and security forces for central excise exemption applicability. Notification substitutes the Explanation in an earlier central excise notification to redefine Armed Forces of the Union for exemption purposes, expressly including the Assam Rifles, Central Reserve Police Force, Border Security Force, Central Industrial Security Force, National Security Guard, Indo-Tibetan Border Police, Special Services Bureau and Special Frontier Force.
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Provisions expressly mentioned in the judgment/order text.
Definition of Armed Forces expanded to expressly include various paramilitary and security forces for central excise exemption applicability.
Notification substitutes the Explanation in an earlier central excise notification to redefine Armed Forces of the Union for exemption purposes, expressly including the Assam Rifles, Central Reserve Police Force, Border Security Force, Central Industrial Security Force, National Security Guard, Indo-Tibetan Border Police, Special Services Bureau and Special Frontier Force.
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