Section 17(a) in The Octroi Rules for the Assessment Collection and Refund of the Cess (Octroi Duty) Imposed under section 114 (1)(e) of the City of Nagpur Corporation Act 1948, and for Prevention of Evasion thereof, on goods and animals brought within the octroi limits of the Nagpur Corporation for sale, consumption or use therein
(a)The goods meant for the temporary detention within octroi limits and eventual export shall mean such goods that are being imported within the octroi limits with the ultimate object of export outside the octroi limits but cannot be exported immediately after their import for any bonafide reasons. Such goods shall be either deposited at the bonded warehouse maintained by the Corporation for this purpose or taken away by the importer after giving requisite declaration to the naka official that such goods are meant for temporary detention with the importer and eventual export. In the latter event the full duty thereon shall be paid at the entrance naka or at the bonded warehouse in the cases of goods deposited under challan under rule 9.
