Central Excise Act, 1944
25. EXCEPTIONS.
Nothing in section 24 applies to –
(a) any excisable goods covered by a
permit granted under rules made under this Act;
(b) any excisable goods covered by a
pass granted by any officer whom the [ 89 Central Board of Excise and Customs
constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) 89 ] may
appoint in this behalf;
(c) such amount of excisable goods carried on board any vessel
for consumption by her crew or by the passengers or animals (if any) on board
as the [ 90 Central Board of Excise and Customs constituted under the Central
Boards of Revenue Act, 1963 (54 of 1963) 90 ] may from time to time exempt from
the operation of section 24.