- The Government may, by notification, and subject to such restrictions and conditions as may be specified in such notifications,-(a)exempt, reduce or remit either in whole or in part, 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.
