Section 102 - Amendment of section 25 - Finance Act, 1999

102. Amendment of section 25 In section 25 of the Customs Act, for sub-section (2), the following subsection shall be substituted, namely:- (2) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by special order in each case, exempt from payment of duty, for reasons to be stated in such order, any goods, of strategic or secret nature, or for charitable purpose, on which duty is leviable. .