- The Government may, by notification, and subject to such restrictions and conditions, as may be specified in such notification-(a)exempt or reduce the excise duty levied under section 22 on any liquor sold-(i)for use or consumption by the members of the Armed Forces of the Union; or(ii)for use for bonafide medicinal, scientific, industrial or such like purpose;(b)exempt any intoxicant from any of the provisions of this Act, other than those of Chapter V, in any specified area or for any specified period or occasion.
