# The Goa Excise Duty Act, 1964, Section 42: Exemptions

- Act: The Goa Excise Duty Act, 1964 (Act 5 of 1964)
- Source URL: https://indiacode.ecourtsindia.com/goa-excise-duty-act-1964/section/42/

## Text

(1) Where in the opinion of the Government reasonable grounds exists for doing so, the Government may by notification and subject to such conditions and restrictions at it may impose, exempt any person or class of persons or any 147[excisable article or foreign liquor] from all or any of the provisions of the Act or of rules made thereunder either throughout 148[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 149[or possession of foreign liquor] or other articles dealt with by any law relating to Customs or Central Excise.

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