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Section-25 EXCEPTIONS


Section-25 EXCEPTIONS

Nothing in section 24 applies to –

(a) any excisable goods covered by a permit granted under rules made under this Act;

(b) any excisable goods covered by a pass granted by any officer whom the [ 89 Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) 89 ] may appoint in this behalf;

(c) such amount of excisable goods carried on board any vessel for consumption by her crew or by the passengers or animals (if any) on board as the [ 90 Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) 90 ] may from time to time exempt from the operation of section 24

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