Zero
Excise Duty for Special Yarn and Fabric for the mfr of Bullet Proof Jackets
[Central
Excise Notification No. 27 dated 4th June 2010]
In exercise of
the powers conferred by sub-section (1) of section 5A of the Central Excise
Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional
Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), Central
Government, on being satisfied that it is necessary in the public interest so
to do, hereby makes the following further amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue),
No.64/95-Central Excise, dated the 16th March, 1995 , published vide number
G.S.R.256(E), dated the 16th March, 1995, namely:-
In the said notification, in the Table, after the
serial number 26 and the entries relating thereto, the following serial number
and entries shall be added, namely:-
|
(1) |
(2) |
(3) |
|
“27 |
Ballistic grade aramid
yarn |
If,- (a) the goods are used in the manufacture of Ballistic grade aramid fabric required for the manufacture of bullet
proof jackets for supply to the armed forces of the Union under the Ministry
of Defence or the Police Forces of the States or
the Union- territories; (b) the
procedure laid down in the Central Excise (Removal of Goods at Concessional
Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed ;
and (c) it is proved to the satisfaction of an
officer not below the rank of the Deputy Commissioner of Central Excise or
the Assistant Commissioner of Central Excise, as the case may be, having
jurisdiction in the matter that such goods are intended to be used for the
purpose specified at (a) above. ”. |
|
28 |
Ballistic grade aramid
fabric |
If,- (a) the
goods are used for the manufacture of bullet
proof jackets for supply to the armed forces of the Union under the Ministry
of Defence or the Police Forces of the States or
the Union-territories; (b) the
procedure laid down in the Central Excise (Removal of Goods at Concessional
Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed ;
and (c) it
has been proved to the satisfaction of an officer not below the rank of the
Deputy Commissioner of Central Excise or the Assistant Commissioner of
Central Excise, as the case may be, having jurisdiction in the matter that
such goods are intended to be used for the purpose specified at (a) above. ”. |
[F.No.354/42/
2010-TRU]