Power to grant exemption from duty of excise

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....ubject to such conditions (to be fulfilled before or after removal) as may be specified in the notification, excisable goods of any specified description from the whole or any part of the duty of excise leviable thereon: Provided that, unless specifically provided in such notification, no exemption therein shall apply to excisable goods which are produced or manufactured- (i) in a free trade....

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.... special order in each case, exempt from payment of duty of excise, under circumstances of an exceptional nature to be stated in such order, any excisable goods on which duty of excise is leviable. (1A) For the removal of doubts, it is hereby declared that where an exemption under sub-section ( 1) in respect of any excisable goods from the whole of the duty of excise leviable thereon has been g....

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.... from any part of the duty of excise leviable thereon (the duty of excise leviable thereon being hereinafter referred to as the statutory duty) may be granted by providing for the levy of a duty on such goods at a rate expressed in a form or method different from the form or method in which the statutory duty is leviable and any exemption granted in relation to any excisable goods in the manner pr....

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....it is amended, varied, rescinded or superseded under the provisions of this section. ^2[ (5) Every notification issued under sub-section (1) or sub-section (2A) shall, unless otherwise provided, come into force on the date of its issue by the Central Government for publication in the Official Gazette. ] (6) ^3[***]   -------------------------- Notes:- 1. Inserted vide THE FI....