Section 5a(1) and 5a(2) - excise act

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I have read the said provisions, but am not able to comprehend the difference between the two sections. Can anyone pls enumerate the bearings of the sections?

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I think under sub section 2 the CG can exempt a particualr case where the goods is excisable where as under sub section 1 CG can grant exemption to the specified kind of goods, the ambit under sub section 1 will be much more than the sub section 2.

I am not sure please wait for other replies !!


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