Goods given for repair, cleaning, oiling etc. - 93 - Customs -Tariff

Notification No. 93 Dated 13/11/1971 In exercise of the powers conferred by section 11N of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 86-Customs, dated the 21 st June, 1969, the Central Government, being satisfied that it is necessary in the public interest so to do hereby exempts the goods notified under section 11B of the said Act from the provisions of sections 11C , 11D , 11E and 11F of the said Act where such goods are given for purposes of repair, cleaning and oiling, washing, dyeing, tailoring or embroidering to a person who carries on such business at a shop in a bazaar or other premises known to the public to be used for carrying on such business : Provided that the exemption made hereby shall not be available unless the following conditions are fulfilled namely : - (i) such goods are stored in the said premises till such time as they are returned to the person who gave them for any one or more of the aforesaid purposes; (ii) (a) a booklet, containing receipts in duplicate and bearing stamped or printed numbers in a running series, with the original and the duplicate receipts bearing the same number is kept at the said premises for prepared in duplicate in the said booklet every time such goods are received for any one or more of the aforesaid purposes the original being given to the person offering such goods and the duplicate being retained in the said booklet; and (iii) the said receipt contains the following particulars : the name and full address of the person tendering the goods for one or more of the aforesaid purposes; the particulars specified in rule 9 of the Notified Goods (Prevention of illegal Import) Rules, 1969 ; and the date