Section 6: Drawback, etc., of duties

(1) The President may by order provide for the allowance of draw-back in respect of all or any duties under this Act on the export of goods, in such circumstances and subject to such conditions, as he may specify.
(2)
The drawback may be in respect of duty paid on the goods or in respect of duty paid in materials used in the manufacture of the goods and the rate of the drawback may be determined in such manner and by reference to such matter as the President may specify.