(1) Passes for the import, export or transport of excisable article may be granted by the Excise Commissioner 1[or by an Excise Officer duly empowered in this behalf] subject to such restrictions as the 1[State Government] may impose in this behalf from time to time.
(2) Such passes may either be general for definite periods and kinds of articles or drugs or special for specified occasions or particular consignments only.
Footnotes in the official text
- 1.Inserted vide Rajasthan Act. No. 28 of 1952