(1)Notwithstanding anything contained in section 3, no entry tax on the entry of specified goods into a local area shall be payable, if such specified goods are -(a)meant for the exclusive use or consumption of the Defence Department of the Government of India, or(b)the exclusive property of the Union Government, or(c)brought for the purpose of sale or use under the Assam Public Distribution of Articles Order, 1982.
