Gujarat Earthquake - No Excise Duty on Goods Donated for Relief & Rehabilitation - 002/2001 - Central Excise - Tariff

Gujarat Earthquake - No Excise Duty on Goods Donated for Relief & Rehabilitation 

NOTIFICATION NO. 02/2001-CE

DATED 27/01/2001

G.S.R. (E) - 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 the Additional Duties of Excise (Goods of Special Importance ) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling under the First and Second 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 State of Gujarat 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 State without making any charge therefore;

ii. that the goods are sent directly from the factory of the manufacturer or warehouse to the Central Government, the Government of Gujarat; or as the case maybe, the relief agencies of the Central Government, the Government of Gujarat including the relief agencies duly approved by the Government; and

iii. that the manufacturer produces before the jurisdictional Deputy Commissioner or the Assistant Commissioner of Central Excise, as the case maybe, within three months from the date of removal of the goods or within such extended period as the said officer may allow, a certificate from the District Magistrate of the affected area in the State of Gujarat 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 day of July, 2001.

F.No.341/3/2001-TRU