11. Declaration under section 8

1 Subject to the provisions of other sub rule of this rule, no entry of specified goods into a local area shall be made unless accompanied by a declaration under section 8.

2 where a dealer or an importer other than dealer is required to use a waybill in form 50 or form 50A under west Bengal value added tax rules, 2005, or a waybill in form 42 under the west Bengal sales tax rules, 1995, as the case may be, for entry of any consignment of specified goods into any local area from outside the state, the relevant waybill shall be accepted as a declaration under section 8 if the import value of such consignment is properly specified therein.

3 where a dealer or an importer other than dealer makes entry of any consignment of specified goods into any local area from another local area within the state, the document referred to in rule 107 of west Bengal value added rules, 2005 or in rule 214B of west Bengal sales tax rules, 1995, as the case may be, shall be accepted as a declaration under section 8 if the import value of such consignment is properly specified therein.

4. No declaration under section 8 shall be required to be made in respect of entry of consignment of specified goods into local area as mentioned in clause (a), clause (b), clause (d), clause (e), clause (f), clause (g), clause (h), of sub rule (1) of rule 6, subject to the production of satisfactory documentary evidence in respect of the same.

5. No declaration under section 8 shall be required to be made in respect of entry of consignment of specified goods into local area if the provisions of section 80 of west Bengal value added tax act, 2003 and the rules made there under or section 72 of the west Bengal sales tax act, 1994 and the rules made there under, as the case may be, are complied with.

6. No declaration under section 8 shall be required to be made in respect of entry into local area of motor vehicles which is registered in any union territory or any other state under the motor vehicles act, 1988 if no application for assignment of new registration mark is required to made in the state under the said act.

7. For entry of specified goods in a case not covered by any other sub rule, the declaration under   section 8 shall be made in Form ET-2 in duplicate which shall be consecutive serially numbered throughout a year.