Exemption to goods manufactured by specified Units / Institutions for use by Government Department or Defense purposes - 63/95 - Central Excise - Tariff

Exemption for government-use manufactured goods: duty relief allowed subject to location, procedural and certification conditions.

Exemption from excise duty and specified additional excise duty applies to goods manufactured by designated government or institutional units for government or defence use, subject to category-specific conditions. Conditions include manufacture location requirements (prisons, shipyards, mines, mine workshops), compliance with concessional removal procedures where goods are used in different shipyards, certification for institutions employing disabled persons, and officer recommendations for certain defence-supplied arms. The notification includes definitions of key terms and records subsequent amendments and a rescission entry.