- In section 5A of the Central Excise Act, for subsection (2), the following sub-section shall be substituted, namely :-"(2) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by special order in each case, exempt from payment of duty, for reasons to be stated in such order, any excisable goods of strategic or secret nature, or for charitable purpose, on which duty is leviable.".
