Section 5Refund of, and exemption from, cess

s. 5

5. Refund of, and exemption from, cess The [National Board of Revenue] may make rules providing, on such conditions as may be specified in the rules, for- (a) the refund of duty levied where articles are, exported by land and subsequently imported into Bangladesh, and (b) the export by land, without payment of the duty of articles, which are subsequently to be imported into Bangladesh.

1. 3. The words “National Board of Revenue” were substituted for the words “Central Board of Revenue” by section 3 and the Second Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973)