ISSN 2412-6209 (Print) ISSN 2413-0702 (Online) Issue 04; October-December, 2015 Bangladesh Journal of Tariff and Trade Bangladesh Tariff Commission বা廬লাদেশ 緍যারিফ করিশন Bangladesh Journal of Tariff and Trade A Quarterly Publication from the House of Bangladesh Tariff Commission Issue 04, 31st December 2015 ©2015 Bangladesh Tariff Commission First 12th Storied Government Office Building Segunbagicha, Dhaka-1000 □ Copyright and Photocopying Bangladesh Tariff Commission. All rights reserved. No part of the publication may be reproduced, stored or transmitted in any form or by any means without the prior permission in writing from the copyright holder. This request should be addressed to editorial Office. □ Editor’s Office Editor in Chief, Room No: 1012, Bangladesh Tariff Commission, First 12 Storied Government Office Building, Segunbagicha, Dhaka-1000, Bangladesh. Tel:+88-02-9336411,Fax:+88-02-9340245,E-mail:
[email protected],Web: www.btc.gov.bd □ Rates of Subscription Taka: 120.00 US Dollar: $ 05.00 □ Printing Press Bangladesh Government Press, Tejgaon, Dhaka-1208, Bangladesh. □ Declaration The views and opinions of the writings of this journal are those of the authors own and do not reflects the views of the organization with which the authors are affiliated. Advisory Board Mr. ATM Murtozaa Reza Chowdhury ndc Secretary (In Charge), Govt. of the People‟s Republic of Bangladesh & Chairman, Bangladesh Tariff Commission Mr. Sheikh Abdul Mannan Additional Secretary & Member Mrs. Afroza Parveen Joint Secretary & Member Mr. Abdul Quaiyum Member Mr. Md. Iqbal Hussain Secretary Bangladesh Tariff Commission Editorial Board Editor in Chief Mr. Mohd. Khalid Abu Naser Joint Chief Editor (s) Mrs.