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68. Power of Government to exempt etc.

(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 bona fide 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.