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Documents and Accounts (Rule 9 of the CCR):
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....from the premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer; II. inputs or capital goods as such; (ii) an importer; (iii) an importer from his Registered depot or from Registered premises of the consignment agent of the said importer registered as dealer in terms of the provisions of CER; ....