“Zero rates of duty and drawback of duty etc” (Section 5) means?

A. Notwithstanding the provision of Section 3

B. The goods exported out of Pakistan or such goods as may be by notification in Official Gazette

C. Adjustment of duty in terms of Section 6 shall be admissible on such goods

D. Specified by the Federal Government shall be deducted from the amount of duty calculated on such goods

E. All of these

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