Section 45

For the purposes of tax relief to an export enterprise, the Collector may take cognizance of the export of any export product or export produce when the export has been made in accordance with the provisions of the Customs Act (Chapter 36) or any regulations made thereunder, as the case may be, but if the Collector is satisfied that in the course of the export of the product or produce a breach of the provisions of this Order or any regulations made thereunder has been committed, he may refuse to take cognizance of the export of the product or produce and refuse a claim for tax relief in respect of the export.

Export to be in accordance with regulations and conditions.