Subject
to such conditions, limitations or
restrictions as it thinks fit Federal
Government may authorise 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;
(iii) * * *
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