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<h1>Finance Act 2003 amends Section 5A, allowing excise duty exemptions for exceptional cases in public interest.</h1> Section 5A of the Central Excise Act has been amended by the Finance Act, 2003. The revised sub-section (2) allows the Central Government to exempt certain excisable goods from the payment of excise duty if it is deemed necessary in the public interest. This exemption can be granted through a special order for each case, provided the circumstances are of an exceptional nature and are clearly stated in the order.