(1) No person, casual trader or dealer shall, except in the manner prescribed in rule laid down in this Part or Part II of this Chapter, transport any consignment of goods except the consignment of goods of the nature or value specified in sub-rule (2) despatched from any place outside West Bengal from any railway station, steamer, sea port, air port or post office in West Bengal or across or beyond the notified area of a checkpost or any other place.

Explanation.- For the purpose of sub-rule (1), "goods" shall mean goods (other than those goods sales of which are tax-free under section 24) and raw jute, specified in Schedule I, purchases of which are liable to tax under section 12.

(2) The provisions of rule 211, rule 212 or rule 213 shall not apply to a consignment of goods,-

(a) where such consignment of goods being transported by any person or on his account is his personal effects ;

(b) where it appears from railway receipt, bill of lading, consignment note, bill, invoice or any other document of like nature, that such goods are goods specified in Part B of Schedule IV to the Act, other than kerosene oil, or such goods are exposed cinematographic films ;

(c) where such consignment of goods is of tea being transported by any banking company as defined in the Banking Regulation Act, 1949 (10 of 1949) or on account of such banking company ; or

(d) where such consignment of goods is of-

(i) printed materials including diary, calendar, brochure, leaflet or pamphlet ;

(ii) gold, or precious stones including pearls (real, artificial or cultured) ;

(iii) silk cloth other than artificial silk ;

(iv) radioisotope or radiopharmaceutical item; or

(v) cotton yarn.

(vi) Extra-Neutral Alcohol (other than denatured), Rectified Spirit (other than denatured), Foreign Liquor or Country Liquor where a prior license or permit or pass has been obtained in respect of any consignment of such goods from the Excise Directorate, West Bengal.