WHEREAS it is expedient to apply to the Chittagong Hill- tracts certain Central Acts relating to tariff and customs;

AND WHEREAS by sub-section (2) of section 92 of the Government of India Act, 1935, the  ¹[Government] is empowered to make regulations for the peace and good Government of any area in his Province which is for the time being an excluded, or a partially excluded area;

NOW, THEREFORE, the ²[Government], in exercise of the said powers and all other powers enabling him in this behalf, is pleased to make the following Regulation, namely:-