Section 4. In section 13 of the principal Act, for sub-section (3), the following sub-section shall be substituted, namely:

4. In section 13 of the principal Act, for sub-section (3), the following sub-section shall be substituted, namely:— "(3) The provisions of the Customs Act, 1962, and the rules and regulations made thereunder, shall, as far as may be, apply in relation to,— (a) the refund of the duty of customs where coffee is exported and subsequently imported into India; and (b) the export, without payment of the duty of customs, of coffee which is subsequently to be imported into India."