Section 11(d) 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
(d)The Municipal Commissioner may, subject to such conditions and safeguards as may be found necessary in each case, permit in writing any trading or manufacturing firm to import dutiable articles without paying duty at the outpost. In such case, duty shall be paid at the Central Octroi Office at such times and at such intervals as the Municipal Commissioner may prescribe.
