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    <title>Amendment of section 5A</title>
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    <description>The amendment authorises the Central Government, if satisfied it is necessary in the public interest, to exempt from payment of duty of excise any excisable goods by special order in each case, where the exemption is made under circumstances of an exceptional nature to be stated in such order.</description>
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      <description>The amendment authorises the Central Government, if satisfied it is necessary in the public interest, to exempt from payment of duty of excise any excisable goods by special order in each case, where the exemption is made under circumstances of an exceptional nature to be stated in such order.</description>
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