Exemptions.

(1) Where in the opinion of the Government reasonable grounds exists for doing so, the Government may by notification and subject to such conditions and restrictions at it may impose, exempt any person or class of persons or any excisable article or foreign liquor from all or any of the provisions of the Act or of rules made thereunder either throughout the State or in any specified part thereof or for any specified period or occasion. (2) For the removal of doubts it is hereby declared that nothing in this Act shall apply to the import, export or possession of foreign liquor or other articles dealt with by any law relating to Customs or Central Excise.