5E. Power to exempt. [Inserted by act 51 of 1973 s. 6, (w.e.f. 1-1-1975)]
If the Central Government is of opinion that in the interests of trade or in the public interest it is necessary so to do, it may, by notification in the Official Gazette, exempt such variety of textiles or such textiles machinery as may be specified in the notification from the whole or any part of the duty of excise leviable under section
