¹[12A. (1) The Government may from time to time, by notification in the official Gazette, exempt, subject to such conditions, if any, as may be specified therein, any goods or class of goods or any services or class of services from the whole or any part of the duty leviable under this Act. (2) The ²[Board] may, by special order in each case, exempt from the payment of the whole or any part of the duty leviable under this Act, under circumstances of an exceptional nature to be stated, in such order, any goods ³[or services] on which such duty is leviable.]