Section ____ provides powers to deliver certain goods without payment of tax.

A. 52

B. 54

C. 60

D. 62


Section (60) Powers to deliver certain goods without payment of tax: Subject to such conditions, limitations or restrictions as it thinks fit Federal Government may authorize the import of goods or class of goods, without payment of the whole or any part of the tax payable thereon to the following persons, namely:

(i) Registered importers importing such goods temporarily with a view to subsequent exportation;

(ii) Registered manufacturer-cum-exporters who import raw materials and intermediary products for further manufacture of goods meant for export; 

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