Amendment of section 51

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..... , permit certain class of exporters to make deferred payment of said duty or any charges in such manner as may be provided by rules."; (b) after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely:- "(2) Where the exporter fails to pay the export duty, either in full or in part, under the proviso to sub-section (1) by such due date as may be specified by rules .....

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