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THE AGRICULTURAL PRODUCE CESS ACT, 1940 THE AGRICULTURAL PRODUCE CESS ACT, 1940 ACT No. XXVII OF 1940 [15th April, 1940] [An Act to provide for setting up and financing a Committee for promoting scientific, technological, social and economic research and education relating to food, agriculture, animal husbandry and fisheries.] ( Subs. by the Agricultural Produce Cess (Amdt.) Act, 1950 (12 of 1950), s. 2, for the original long title.) [WHEREAS it is expedient to provide for setting up and finan cing a Committee for promoting scientific, technological, social and economic research and education relating to food, agriculture, animal husbandry and fisheries;] (Subs. ibid., s. 3, for the original preamble.) It is hereby enacted as follows:‑ 5. Refund of and exemption from cess------The Central Board of Revenue may make rules providing, on such conditions as may be specified in the rules, for (a) the refund of duty levied where articles are exported by land and subsequently imported into (Subs. by the Agricultural Produce Cess (Amdt.) Act, 1950 (12 of 1950), for "India".)[Pakistan], and (b) the export by land, without payment of the duty of articles, which are subsequently to be imported into (Subs. by the Agricultural Produce Cess (Amdt.) Act, 1950 (12 of 1950), for "India".)[Pakistan].