State Act
27
Section 27. Grant of exemption from payment of excise duty
The Mizoram Liquor (Prohibition and Control) Act, 2014
Act no. 8 of 20142014Repealed 28 May 2019Mizoram (State Act)
This Act was repealed on 28 May 2019 by the Mizoram Liquor (Prohibition) Act, 2019 (Act No. 8 of 2019), s.54(1); it may still apply to matters that began before then.
27. Grant of exemption from payment of excise duty: The Government may, either wholly or partially, and subject to such condition as it may think fit to prescribe, grant exemption to any holder of a licence from the payment of excise duty on import or collection of any exciseable article from any distillery, brewery, winery, bottling plant or bonded warehouse for any specified period or occasion according to the purposes for which such article is intended to be used.