Customs Act 1962

Power to exempt from the provisions of Chapters IVA and IVB

Section 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.