(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 [excisable article or foreign liquor] [In place of word 'liquor' substituted by Amendment Act 11 of 1973.] from all or any of the provisions of the Act or of rules made thereunder either throughout [the State] [The words 'Goa , Daman & Diu' substituted by amendment Act 20 of 2001.] or in any specified part thereof or for any specified period or occasion.
