8C. [ [Inserted by Notification No. 51 L.S.G. dated 4.1.1944.]
The passes, referred to in Rule 8, shall be issued on the application of the intending importer:-(a)on pre-payment of duty in Bihar; or(b)on pre-payment of duty in the State from which export is made at the rate leviable in Bihar to be subsequently transferred to this State under direct credit system or by book transfer.]
