Section 15
Sale Of Goods Of The Centre:
15. Sale of goods of the Centre:
(1) In case the Centre sells any goods or transfers such goods free of cost for which custom tariff, sales tax, charge
or excise duty was exempted or refunded, the Centre shall pay such custom tariff, tax, charge or excise duty, as the case may be, to the Government of Nepal as per the prevailing rate based on the current value of such goods.
(2) Among the goods imported by the Centre pursuant to Section 10, in case the Centre decides to sell the prohibited or restricted goods which is not necessary for the Centre, it may sell or transfer such goods only to the Government of Nepal or to any other person approved by the Government of Nepal.