Relief for Earthquake Affected People of Uttar Pradesh - 102/91 - Central Excise - Tariff

Relief for Earthquake Affected People of Uttar Pradesh

Notification No. 102/91-C.E.

Dated 11-12-1991

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 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 earthquake in the State of Uttar 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 to do so, hereby exempts patent or proprietary medicines, cotton fabrics, woollen fabrics, blankets, tarpaulins, tents and materials required for construction of temporary shelters falling under different chapters and headings of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), donated, or purchased out of cash donations, for the relief of the people affected by earthquake in the said State, from the whole of the duty of excise and additional duty of excise leviable thereon; provided that -

(a) it is certified by the manufacturers of such goods on the relevant clearance documents that the goods are intended to be donated for the relief of earthquake affected people in the said State without discrimination on the grounds of religion, race, caste, sex or place of birth or any of them and to be distributed free and without making any charge therefor;

(b) the goods are sent directly from the factory of manufacture to relief agencies of the Central Government or the Government of Uttar Pradesh or relief agencies duly approved by these Governments.

(c) The manufacturer produces before the Central Excise Officer-in-Charge of the factory within two months of the date of removal of the goods from the factory or such extended period as the Collector of Central Excise may allow, a certificate from the District Magistrates of the affected areas in the State of Uttar Pradesh that the goods have been distributed free and without making any charge therefor among the earthquake affected people in the said State without discrimination on the grounds of religion, race, caste, sex or place of birth or any of them.

2. This Notification shall remain in force upto and inclusive of the 31st March, 1992.