Arms and ammunition supplied to Police [CH. 93] - 85/92 - Central Excise - Tariff

Arms and ammunition supplied to Police [CH. 93]

Notification No. 85/92-C.E.

Dated 16-10-1992

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts Arms and Ammunition manufactured in an Ordnance Factory and falling within Chapter 93 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as "said goods") from the whole of the duty of excise leviable thereon which is specified in the said Schedule when supplied to the Police Forces of the States or the Union territories (hereinafter referred to as 'said police force').

Provided that in each case, before the clearance of the said goods, an officer not below the rank of a Deputy Secretary in the Ministry of Home Affairs recommends grant of this exemption indicating full description and quantity of the said goods to be supplied to the said police forces.