Exemption to gift goods, supplies and equipment Imported by care - 10/90 - Customs -Tariff

Exemption to gift goods, supplies and equipment Imported by care Notification No. 10/90-Cus. Dated 1-2-1990 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 satisfied that it is necessary in the public interest so to do, hereby exempts gift goods, supplies and equipment imported into India by the Co-operative for American Relief Everywhere, Incorporated (formerly known as Co-operative for American Remittances to Europe, incorporated) (hereinafter referred to as the CARE) or its distributing organisations in India, approved by the Government of India, under the agreement between the President of India and the CARE for the purposes of the operations specified in the said Agreement and the supplies and equipment imported into India for the official use of the offices or the CARE or its distributing organisations, 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 leviable thereon under section 3 of the said Customs Tariff Act; subject to the condition that the importer, at the time of import, gives an undertaking that - (i) the supplies and equipment when no longer required for the purposes for which they were imported, will be exported out of India; (ii) the imported supplies and equipment are not meant for the personal use of the officers of the CARE or its distributing organisations; (iii) any of the gift goods, supplies or equipment shall not be passed on to a third party by way of sale or otherwise in contravention of the said agreement.