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15/07/2024
Laws of Bangladesh

The Finance Ordinance, 1984

( Ordinance NO. XLII OF 1984 )

Amendment of Act I of 1944
5. The following amendments shall be made in the Excises and Salt Act, 1944 (I of 1944), namely:-
 
 
(1) after section 3B, the following new section shall be inserted, namely:-
 
 
“3C. Principle for determination of tariff classification.- When for any reason, goods are, prima facie, classifiable under two or more headings of the First Schedule, the heading which provides the most specific description shall be preferred to headings providing a more general description.”;
 
 
(2) in section 37, in sub-section (3), for the words “two thousand Taka” the words “ten thousand taka” shall be substituted;
 
 
(3) The FIRST SCHEDULE shall be amended in the manner set out in the SECOND SCHEDULE to this Ordinance.

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