Issuance of gate passes in respect of clearance of good's manufactured by Ordnance Factories and despatched to Defence/Para Military Services - Regarding - Central Excise - 11/93-CX.6

Issuance of gate passes in respect of clearance of good's manufactured by Ordnance Factories and despatched to Defence/Para Military Services - Regarding Circular No. 11/93-CX.6 Dated 19-8-1993 [From F.No.204/3/93-CX.6] Government of India Central Board of Excise Customs New Delhi Subject : Issuance of gate passes in respect of clearance of good's manufactured by Ordnance Factories and despatched to Defence/Para Military Services - Regarding. Attention to Notification No. 278/82-C.E., dated 17-11-1982 (Copy enclosed) whereunder all excisable goods manufactured in Ordnance Factories belonging to the Central Government and which are intended for consumption by the members of the Armed Forced of the Union or by such Ordnance Factories are exempted from excise duties. 2. The procedure prescribed in para 104 of the Basic Excise Manual in respect of submission of application, examination of packages and removal of the goods under gate pass after payment of duty is to be applied also to removal of exempted items with the exception that duty assessed shall be shown as 'NIL' in assessment memorandum. Copy of Notification No. 278/82 dated 17-11-1982. The Central Government exempts all excisable goods manufactured in Ordnance Factories belonging to the Central Government and which are intended for consumption by the members of the Armed Forces of the Union or by such Ordnance Factories from the whole of duty of excisable leviable thereon both under the Central Excise and Salt Act, 1944 (1 of 1944) and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957).