Exemption to goods when imported into India for donation for earthquake victims of Maharashtra and Karnataka - 166/94 - Customs -Tariff

Exemption to goods when imported into India for donation for earthquake victims of Maharashtra and Karnataka Notification No. 166/94-Cus. Dated 7-9-1994 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), 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 First Schedule to the Customs Tariff Act, 1975 (51 of 1975) when imported into India and intended for donation for the relief and rehabilitation of the people affected by the earthquake in the States of Maharashtra and Karnataka from :- (a) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); and (b) the whole of the additional duty of Customs leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely :- (i) that it is certified by the importer 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 said imported goods are sent 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 importer produces before the Assistant Collector of Customs within three months from the date of importation of the said goods or within such extended period as the Assistant Collector of Customs 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.