Section ____ deals with drawbacks on goods taken into use between importation & re-exportation period.

A. 61

B. 62

C. 63

D. 64

Detail:

Section (63) Drawback on goods taken into use between importation and re-exportation: Notwithstanding anything contained in section 62, the repayment of sales tax as drawback in respect of goods which have been taken into use between importation and re-exportation shall be subject to such orders, conditions or limitations as may be passed or imposed by the Board in each case:(a) modifying the amount of tax which shall be repaid as drawback on any such goods or class of goods; or

(b) prohibiting the repayment of tax as drawback on any such goods or class of goods; or

(c) varying the condition for the grant of drawback on any such goods or class of such goods by restricting the period after importation within which the goods must be re-exported.