Pistols and Rifles when supplied to Armed Forces and Police Forces - Exempted - 142/94 - Central Excise - Tariff

Pistols and Rifles when supplied to Armed Forces and Police Forces - Exempted Notification No. 142/94-C.E. Dated 30-11-1994 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 "Pistol 9 mm" and "Rifle 7.62 mm SLR" manufactured by the M/s. Bharat Dynamics Limited, Hyderabad and falling within Chapter 93 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said goods) from the whole of the duty of excise leviable thereon which is specified in the said Schedule when supplied to the Armed Forces of the Union and Police Forces of the States or the Union Territories (hereinafter referred to as said 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 force. Explanation :- In this notification "Armed Forces of the Union" means the Central Reserve Police Force, the Indo-Tibetan Border Police Force, the Special Services Bureau, the Border Security Force, the Central Industrial Security Force and the National Security Guard maintained or constituted under the Central Reserve Police Force Act, 1949 (66 of 1949), the Into-Tibetan Border Police Force Act, 1992 (35 of 1992), the Border Security Force Act, 1968 (47 of 1968), the Central Industrial Security Force Act, 1968 (50 of 1968) and the National Security Guard Act, 1986 (47 of 1986) respectively. 2. This notification shall remain in force upto and inclusive of the 31st day of March, 1999.