Power to grant exemption from duty

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..... of duty, under circumstances of an exceptional nature to be stated in such order, any goods on which duty is leviable. (2A) The Central Government may, if it considers it necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an explanation in such notification or order, as the case may be, by notification in the Official Gazette, at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be. (3) An exemption under sub-sect .....

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..... l be reckoned from the 1st day of February, 2021. ] 5 [ Provided further that nothing contained in this sub-section shall apply to any such exemption granted to, or in relation to, (a) any multilateral or bilateral trade agreement; (b) obligations under international agreements, treaties, conventions or such other obligations including with respect to United Nations agencies, diplomats and international organisations; (c) privileges of constitutional authorities; (d) schemes under the Foreign Trade Policy; (e) the Central Government schemes having validity of more than two years; (f) re-imports, temporary imports, goods imported as gifts or personal baggage; (g) any duty of customs under any law for the time bein .....

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..... ore it was read as, (4) Every notification issued under sub-section (1) or sub-section (2A) shall, - (a) unless otherwise provided, come into force on the date of its issue by the Central Government for publication in the Official Gazette; (b) also be published and offered for sale on the date of its issue by the Directorate of Publicity and Public Relations of the Board, New Delhi. 3. Omitted vide THE FINANCE ACT, 2016 w.e.f. May 14, 2016, before it was read as, (5) Notwithstanding anything contained in sub-section (4), where a notification comes into force on a date later than the date of its issue, the same shall be published and offered for sale by the said Directorate of Publicity and Public Relations on a date on or .....

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