Section 19. When any certificate has been applied for under section 18, the quantity and particulars of the good

19. When any certificate has been applied for under section 18, the quantity and particulars of the goods mentioned in the application shall be specified as so shipped in the return made under section 8 for any period not later than that in which they were shipped, and, if the Collector is satisfied that the said goods 1896.] Cotton Duties. 13 (Part I.—Excise.—Sections 20-22.) goods have been so shipped and that the conditions (if any) imposed by rules under this Act have been complied with, the said goods shall be deducted in the assessment and collection of duty. 19. When certificate granted, goods to be exempt from duty. 20. Repayment of duty in case of certain cotton goods exported to foreign ports. 21. When such refunds may be granted.