Deferred payment of export duty allowed; interest levied on unpaid amounts at government fixed rate for delayed remittances. Amendment renumbers section 51 as sub-section (1) and allows the Central Government, by notification, to permit certain classes of exporters to make deferred payment of export duty or charges in accordance with rules. It also inserts a new sub-section empowering the Central Government to fix by notification the rate of interest payable on unpaid or short-paid export duty when payment is not made by the due date specified by rules.