Customs Act,1962
Act No : 52
Section :
POWER TO EXEMPT FROM THE PROVISIONS OF CHAPTERS IVA AND IVB
CHAPTER IVC POWER TO EXEMPT FROM THE PROVISIONS OF CHAPTERS IVA AND IVB 11N.Power to exempt. If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by 'notification in the Official, Gazette, exempt generally, either absolutely or subject to such conditions as may be specified in the notification, goods of any class or description from all or any of the provisions of Chapter IVA or Chapter IVB.]