| 7 | (a)The Government of Bhutan, or
(b)His Majesty the King of Bhutan, or
a Member of the Bhutan Royal Family or
(c)Indian Military Training Team, Bhutan or Dantak Project, Bhutan or
(d)Representative of India in Bhutan or the Boarder Roads Organizations, or
(e)Any dealer or private individual resident in Bhutan for their use or re-sale in Bhutan.
| On the conditions that the dealer furnishes to the assessing authority a certificate, duly signed and certified under the official seal by the authorities mentioned below, to the effect that the goods are for export to and use in Bhutan and have actually entered into the Territories of Bhutan-
(i)in the case of sales made to the Government of Bhutan or His Majesty the King of Bhutan or to a Member of Bhutan Royal Family, by a Commissioner, Deputy Commissioner or Sub-Divisional Officer of the Government of Bhutan or by the Director, State Trading Corporation of Bhutan, or by the Chief Engineer, Public Works Department, Government of Bhutan, or by the Finance Minister, Government of Bhutan;
(ii)in the case of sales made to Dantak Project, by the Chief Engineer Dantak or any officer specifically nominated by him for this purpose;
(iii)in case of sales made to Indian Military Training Team, the Commandant, IMTRAT or any officer specifically nominated by him for this purpose; and
(iv)in respect of any other sales, the Finance Minister, Government of Bhutan or by the sub-divisional officer, Government of Bhutan, Phuntsholing, or by an officer of the office of the Representative of India in Bhutan nominated by the said Representative.
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