11. Collection of cess on any produce specified in First Schedule.
(1)The Collector shall in respect of any produce specified in the First Schedule which is exported by sea [or air] [Inserted by Act 49 of 1966, Section 4 (retrospectively)] assess and collect the duty of customs at the customs port [or customs airport] [Inserted by Act 49 of 1966, Section 4 (retrospectively)] of export.(2)Where any produce specified in the First Schedule is exported [by land or inland water] [Substituted by act 49 of 1966, Section 4, for "by land" (retrospectively)], the duty of customs leviable under this Act on such produce shall be assessed and collected by such authority and in such manner as may be prescribed, and, until so prescribed, such duty of customs shall be levied and collected in accordance with the law in force immediately before the commencement of this Act.(3)The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), may, be rules, specify the conditions and restrictions subject to which--(a)refund may be made of the duty of customs levied on any produce specified in the First Schedule which is exported [by land or inland water] [Substituted by act 49 of 1966, Section 4, for "by land" (retrospectively)], where such produce is subsequently imported into India,(b)export may be made [by land or inland water] [Substituted by act 49 of 1966, Section 4, for "by land" (retrospectively)], without payment of any duty of customs, of any produce specified in the First Schedule which is intended to be brought back to India.
