Application of provisions of Customs Act, 1969, to malt liquor
The provisions of [1][Customs Act, 1969,] with respect to the allowance of a drawback of excise-duty paid on spirit manufactured in [2][Bangladesh] and exported to a foreign port, and with respect to the regulation of the drawback by the quantity of such spirit, shall apply also, so far as they can be made applicable, to fermented liquor made in [3][Bangladesh] from malt and so exported and to the drawback of the excise-duty paid on such liquor.