Section 23(b) 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
(b)The importer accompanied by an escort, if provided by the Corporation will then take the goods beyond the octroi limits through the export naka within the time limit and by the route specified in the refund export pass, and shall present the same to the exit naka official with the refund export pass. The time limit shall be fixed with due regard to the distance of the exit naka from the Central Office or the Branch Offices, but in no case it shall exceed twelve hours from the hour of issue of the refund export pass.
