GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
New Delhi, dated the 28th August, 2000.
NOTIFICATION No. 45/2000 – CENTRAL EXCISE
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 62/95-Central Excise, dated the 16th March,1995, namely:-
In the said notification, for the Explanation, the following shall be substituted, namely:-
“Explanation.- In the notification, “Armed Forces of the Union” includes the Assam Rifles, the Central Reserve Police Force, the Border Security Force, the Central Industrial Security Force and the National Security Guard constituted under the Assam Rifles Act, 1941 (5 of 1941), the Central Reserve Police Force Act, 1949 (66 of 1949), 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 and also includes Indo-Tibetan Border Police, Special Services Bureau and Special Frontier Force.
(PRASHANT KUMAR SINHA)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
F.No. 354/113/97-TRU(pt.II)
Note:- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 62/95-Central Excise, dated the 16th March,1995 [G.S.R. 254(E), dated the 16th March,1995] and was last amended by notification No.39/99-Central Excise, dated the 23rd September, 1999 [G.S.R.661(E), dated the 23rd September, 1999].
