Amendment status not verified — confirm the current text below against the official source.
Exemptions.— (1) Where in the opinion of the Government reasonable grounds exists for doing so, the Government may by notification and subject to such conditions 133 Inserted by Amendment Act 10 of 1976. 134 Substituted in place of words “two thousand” by the Amendment Act 20 of 2001. 135 Section substituted by Amendment Act 10 of 1976. 136 Section substituted by Amendment Act 10 of 1976. Manual of Goa Laws (Vol. II) – 196 – Excise Duty Act and Rules and restrictions at it may impose, exempt any person or class of persons or any 137[excisable article or foreign liquor] from all or any of the provisions of the Act or of rules made thereunder either throughout 138[the State] or in any specified part thereof or for any specified period or occasion. (2) For the removal of doubts it is hereby declared that nothing in this Act shall apply to the import, export 139[or possession of foreign liquor] or other articles dealt with by any law relating to Customs or Central Excise.