8.(1) In respect of cotton exported by 1[sea or land], the cess shall be assessed and levied by the 2[Collector of Custom at the Customs-station] of export and, subject to the provisions of this Act and of any rules made thereunder, shall, for all or any of the purposes of the 3[Customs Act, 1969], be deemed to be a duty of customs.
(3) The 4[National Board of Revenue] constituted under the 5[National Board of Revenue Order, 1972] may, make rules providing, on such conditions as may be specified in the rules, for-
(a) the refund of the case levied where cotton is exported by land and subsequently imported into Bangladesh;
The words "Collector of Custom at the Customs-station" were substituted, for the words "Customs-collector at the customs-port" by section 3 and 2nd Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973)
The words "National Board of Revenue" and the words, comma and figure "National Board of Revenue Order, 1972," were substituted, for the words "Central Board of Revenue" and for the words, commas and figure "Central Board of Revenue Act, 1924," respectively by section 3 and 2nd Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973)
5
The words, commas and figure "National Board of Revenue Order, 1972," were substituted, for the words, commas and figure "Central Board of Revenue Act, 1924," by section 3 and 2nd Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973)
6
Clause (b) was omitted by section 6 of the Cotton Cess (Amendment) Act, 1948 (Act No. XXX of 1948)
