Page 148 - ELT_15th July 2020_Vol 373_Part 2
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E58                         EXCISE LAW TIMES                    [ Vol. 373

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                                                     ‘modified’  means any structural, means any structural, electrical,  me-
                                                     electrical, mechanical, or other chanical, or other change that provides
                                                     change that provides a non-military a non-military item with military ca-
                                                     item with  military capabilities pabilities equivalent to an item which
                                                     equivalent to an item which is spe- is specially designed for military use.
                                                     cially designed for military use.   Note 6A009.h. includes “nuclear
                                                     Note 6A009.h.1. includes “nuclear reactors”.
                                                     reactors”.
                                                     N.B See Commodity Identification
                                                     Note 2 to SCOMET.
                                       59.   Change in  6A013.d.2.              6A013.d.2.
                                            6A013.d.2.  Hard  body  armour  plates Hard body armour plates provid-
                                                     providing ballistic protection ing ballistic protection equal to or
                                                     equal to or greater than level III greater than level  III (NIJ 0101.06,
                                                     (NIJ 0101.06, July 2008).   July 2008), or “equivalent  stand-
                                                                                ards”.
                                       60.   Change in  6A018                   6A018
                                             6A018   ‘Production’  equipment  and ‘Production’ equipment, environ-
                                                     components, as follows :   mental test facilities and compo-
                                                     a.   Specially designed or mod- nents, as follows :
                                                          ified ‘production’ equip- a.   Specially  designed or modi-
                                                          ment for the  ‘production’   fied ‘production’ equipment
                                                          of products specified by   for the ‘production’  of prod-
                                                          Category 6, and specially   ucts specified by Category 6,
                                                          designed    components     and specially  designed com-
                                                          therefor;                  ponents therefor;
                                                     b.   Specially designed envi- b.   Specially designed environ-
                                                          ronmental test facilities   mental test facilities and spe-
                                                          and  specially  designed   cially designed equipment
                                                          equipment therefor, for the   therefor, for the certification,
                                                          certification,  qualification   qualification or  testing of
                                                          or testing of products spec-  products specified by Catego-
                                                          ified by Category 6.       ry 6.
                                       61.   New entry  6A021  “Software” as follows :  6A021.b “Software” specially de-
                                            added to  a.   “Software” specially de- signed or modified for the conduct
                                            6A021.b.      signed or modified for any of military offensive cyber opera-
                                                          of the following :    tions;
                                                          1.  “Development”,    Note 1 6A021.b.5. includes “soft-
                                                              “production”, opera-    ware” designed to destroy,
                                                              tion or maintenance     damage, degrade or disrupt
                                                              of equipment speci-     systems, equipment or “soft-
                                                              fied by Category 6;     ware”, specified by Category 6,
                                                          2.  “Development”   or      cyber  reconnaissance  and
                                                              “production” of ma-     cyber command and control
                                                              terials specified by    “software”, therefor.
                                                              Category 6; or    Note 2 6A021.b.5. does not apply to
                                                          3.  “Development”,          “vulnerability disclosure” or
                                                              “production”, opera-    to “cyber incident response”,
                                                              tion or maintenance     limited to non-military defen-
                                                                                      sive cyber security readiness or
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