Amendment status not verified — confirm the current text below against the official source.
The Government may, by notification, and subject to such restrictions and conditions, as may be specified in such notification, --- (a) exempt, reduce or remit either in whole or in part *[prospectively or retrospectively] the excise duty levied under section 21 on any liquor sold, (i) for use or consumption by the members of the Armed Forces of the Union; or (ii) for use for bona fide medicinal, scientific, industrial or such like purpose; (b) exempt any intoxicant from any of the provisions of this Act, other than those of chapter V, in any specified area or for any specified period or occasion. * Amended and deemed to have come into force on and from 23rd April, 2007 vide the Puducherry Excise (Amendment) Act, 2011. 308 Protection of action taken under this Act