Section 31: Date for determination of rate of 66A[duty on goods exported]

31. Date for determination of rate of 66A[duty on goods exported].- The rate and amount of duty applicable to any goods exported shall be the rate and amount chargeable at the time of the delivery of the 59&59A[goods declaration] under section 131: Provided that where the export of any goods is permitted without a 59&59A[ goods declaration] or in anticipation of the delivery of such a 59&59A[declaration], the rate and amount of duty applicable shall be the rate and amount chargeable on the date on which loading of the goods on the outgoing conveyance commences 66B[:] 67[Provided further that the 127[Board, with approval of the Federal Minister-in- charge] may, by notification in the official Gazette, for any goods or class of goods, specify any other date for determination of the rate of duty.]

Effective date: 1969-03-03

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