Section 30Power to exempt from operation of this Chapter

s. 30

30. Power to exempt from operation of this Chapter The [Board] may, by notification in the official Gazette, exempt the carriage of excisable goods within any local limits or in any class of vessels from the operation of this Chapter, and, by like notification, again subject such carriage to the operation of this Chapter.

1. 91. The word “Board” was substituted for the words “National Board of Revenue” by section 5 of the Finance Act, 1979 (Act No. V of 1979)