198. (1) No duties on salt shall be levied by the Federation.

(2) Federal duties of excise and export duties shall be levied and collected by the Federation, but, if an Act of the Federal Parliament so provides, there shall be paid out of the revenues of the Federation to the units to which the Act imposing the duly extends, sums equivalent to the whole or any part of the net proceeds of that duty, and those sums shall he distributed among the units in accordance with such principles of distribution as may be formulated by the Act.

(3) Notwithstanding anything in the preceding subsection, such proportion the Federal Parliament may by Act determine, of the net proceeds in each year of any export duty on jute or jute products shall not form part of the revenues of the Federation but shall be assigned to the units in which jute is grown in proportion to the respective amounts of jute grown therein.