Exemption to goods donated or purchased out of cash donations for earthquake victims of Maharashtra and Karnataka - 128/94 - Central Excise - Tariff

Exemption to goods donated or purchased out of cash donations for earthquake victims of Maharashtra and Karnataka

Notification No. 128/94-C.E.

Dated 7-9-1994

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1994), 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 earthquake in the States of Maharashtra and Karnataka 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 goods falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) donated or purchased out of cash donations, for the relief and rehabilitation of the people affected by the earthquake in the said States from the whole of the duty of excise leviable thereon under both the above mentioned Acts, subject to the following conditions, namely :-

(i) that it is certified by the manufacturer of such goods on the relevant clearance documents that the goods are intended to be donated for the relief and rehabilitation of the people affected by the earthquake in the said States without making any charge therefor;

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

(iii) that the manufacturer produces before the central excise officer in-charge of the factory within three months from the date of removal of the goods or within such extended period as the Assistant Collector may allow, a certificate from the District Magistrate of the affected area in the States of Maharashtra or Karnataka to the effect that the said goods have been donated for use for the aforesaid purpose.

2. This notification shall remain in force upto and inclusive of the 31st March, 1995.