Section 27 in Mizoram Liquor (Prohibition and Control) Act, 2014
27. Grant of exemption from payment of excise duty.
- The Government may, either wholly or partially, and subject to such condition as it may think fit to prescribe, grant exemption to any holder of a licence from the payment of excise duty on import or collection of any exciseable article from any distillery, brewery, winery, bottling plant or bonded warehouse for any specified period or occasion according to the purposes for which such article is intended to be used.CHAPTER-VI Departmental Management or Transfer
