Section 8 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
8. Power to exempt from duty in special cases.
- The Central Government may, by notification in the Official Gazette, exempt subject to such conditions as may be specified in the notification any dutiable goods from the whole or any part of the duty leviable on such goods if in the opinion of that Government it is necessary to grant such exemption in the interest of trade or in the public interest.
