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Amendment of section 47.

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Full Text of the Document

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....ollowing proviso shall be inserted, namely:-- "Provided that the Central Government may, by notification in the Official Gazette, permit certain class of importers to make deferred payment of said du....

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Full Text of the Document

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....bill of entry is returned to him for payment of duty; or (b) in the case of deferred payment under the proviso to sub-section (1), from such due date as may be specified by rules made in this behalf,....