https://www.taxtmi.com/acts?id=1903 Persons selling or transferring specified goods must verify the purchaser's or transferee's identity and address through personal knowledge or prescribed certificates and identity documents. Certificates from personally known identifiers must be retained, while Central Excise certificates require countersignature by the jurisdictional Superintendent. Where verification is based on a goldsmith recognition certificate, artisan identity card, or Central Excise certificate, sales accounts maintained under section 11L must record the document's serial number, date, and issuing authority's full particulars. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 21 Jul 2026 16:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1903 Persons selling or transferring specified goods must verify the purchaser's or transferee's identity and address through personal knowledge or prescribed certificates and identity documents. Certificates from personally known identifiers must be retained, while Central Excise certificates require countersignature by the jurisdictional Superintendent. Where verification is based on a goldsmith recognition certificate, artisan identity card, or Central Excise certificate, sales accounts maintained under section 11L must record the document's serial number, date, and issuing authority's full particulars. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1903