৪৷ উক্ত Act এর section 22 এর clause (a) ও clause (b) এর পরিবর্তে নিম্নরূপ clause (a) ও clause (b) প্রতিস্থাপিত হইবে, যথাঃ- "(a) where at the time of exportation of such goods, drawback was allowed, on payment of the amount of such drawback; (b) where such goods were exported from any bonded warehouse, without payment of - (i) the duties and taxes chargable on the imported materials, if any, used in the manufacture of such goods ; or (ii) the duties and taxes chargable on the indigenous raw materials, if any, used in the manufacture or such goods; or (iii) the duties and taxes, if any, chargable on such indigenous goods; on payment of customs-duty equal to the aggregate amount of all such duties and taxes calculated at the rates prevailing at the time and place of importation of goods; or”|