Exemption to goods donated to people affected by cyclone in Andhra Pradesh - 01/97 - Central Excise - Tariff

Exemption to goods donated to people affected by cyclone in Andhra Pradesh

Notification No. 1/97-C.E.

Dated 15-1-1997

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, being of the opinion that the recent cyclone in the State of Andhra Pradesh was of the nature of a major calamity and considering the circumstances of exceptional hardship caused to the affected people and also being satisfied that it is necessary in the public interest so to do, hereby exempts all excisable goods falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), donated for the relief and rehabilitation of the people affected by the cyclone in the said State (hereinafter referred to as the said goods), from the whole of the duties of excise leviable thereon which are specified, -

(a) in the Schedule to the said Central Excise Tariff Act, 1985; and

(b) under the said Additional Duties of Excise (Goods of Special Importance) Act, 1957,

subject to the following conditions, namely, -

(i) the manufacturer of the said goods certifies on the relevant clearance documents that the said goods are intended to be donated, free of cost, for the relief and rehabilitation of the people affected by the said cyclone in the said State of Andhra Pradesh;

(ii) the said goods are sent directly from the factory of manufacture or warehouse to the Central Government, the Government of Andhra Pradesh, or as the case may be, the relief agencies of the Central Government or of the Government of Andhra Pradesh including the relief agencies duly approved by the said Governments; and

(iii) the manufacturer produces before the Assistant Commissioner of Central Excise having jurisdiction over his factory, within three months from the date of removal of the goods or within such extended period as the said Assistant Commissioner may allow, a certificate, from the District Collector of the affected area in the State of Andhra Pradesh, to the effect that the said goods have actually been donated for use for the relief and rehabilitation of the people affected by the said cyclone in the said area.

2. This notification shall remain in force upto and inclusive of the 30th day of June, 1997.