Section 21(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 importer who imports goods that are meant for temporary detention and eventual export and who wishes to detain them at his residence or godown within octroi limits may do so on giving a declaration (Form J) to that effect and on payment of full octroi duty payable thereon.
