Exemption from operation of provisions of section 80 and section 81.

82. Nothing in section 80 or section 81 shall apply to transport of any goods where such goods are transported buy or on behalf of--

(a) the King of Nepal or Bhutan, the Royal Family of Nepal or Bhutan, or the Government of Nepal or Bhutan;

(b) Government or a local authority;

(c) a diplomatic or consular office, any organisation or specialised agency of the United Nations;

(d) Indian Red Cross Society or a Charitable Institution for charitable purposes recognised by Government;

(e) An official on transfer as personal effects;

(f) Such other person or organisation, and in such circumstances, as may be prescribed.