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

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..... 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) .....

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..... 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 .....

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