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    <title>Reasonable steps to be taken under section 11M</title>
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    <description>Sellers or transferors of specified goods must take reasonable steps to verify the identity and address of purchasers or transferees by personal knowledge, a manuscript certificate from a personally known person, a Gold Control Act certificate/identity card for goldsmiths or artisans, or a certificate issued by the Inspector of Central Excise; retain such certificates for production; obtain a Superintendent countersignature where applicable; and record certificate serial number, date and issuing authority particulars in the section 11L sales accounts.</description>
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