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TMI BlogGuidelines for considering request for exemption from payment of Customs Duty under Section 25(2) of Customs Act, 1962.X X X X Extracts X X X X X X X X Extracts X X X X ..... tation under notification no. 148/94 Cus. dated 13.7.1994. Import of goods to meet specific needs relating to the country s defense have been exempted from customs duty under notification no. 39/96-Cus dated 23.7.96 and 50/96-Cus dated 23.7.96 . The Central Government also considers specific requests for exemption from customs duty under section 25(2) of the Customs Act, 1962 in cases involving circumstances of an exceptional nature. For this purpose, guidelines have been laid down in Circular no. 49/2003-Customs dated 10th June, 2003 and Circular no. 10/2007-Customs dated 13th February, 2007 . In view of the requests received seeking grant of exemption from time to time and after due consideration to the existing general exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition, could also be considered for exemption, subject to recommendation for duty exemption by the Secretary, Ministry of Culture, Government of India. 5. Cases of import required for treatment of individuals, who are suffering from life threatening diseases, could be considered on case-to-case basis. Such cases will be examined from the point of view of the nature of the medical condition and financial circumstances of the applicant. 6. Import of goods meant for relief and rehabilitation of people affected by natural disasters and epidemics could be considered for exemption subject to fulfilling the following conditions: a. The goods imported for charitable use should be distributed free of cost in a manner so as not to rest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A certificate in the proforma at Annex A must be submitted, issued by any of the authorities specified therein. 7. Import of medical or surgical instruments and apparatus by charitable hospitals could be considered for exemption of duty subject to fulfilling the following conditions: a) The hospital should not charge any fee for medical services from any class of patients. b) The goods should be used in a manner so as not to restrict access to their benefits on the basis of factors like caste, creed, language, race or religion. c) The hospital should be registered with the Income Tax authorities as a charitable organization/institution. 7.1 Import of goods for free distribution by charitable institutions/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and expenditure statement, income tax returns and details of exemption granted by the Income-tax authorities etc. d. If the applicant had been granted any ad-hoc exemptions in the past, details of the same, along with proof of fulfilment of the conditions of such orders must be submitted. e. Where applicable, a copy of the memorandum of association, trust deed, certificate of registration or other similar document evidencing the setting up and the overall objectives and activities of the applicant institution must be submitted. f. The applicant should furnish an undertaking to the effect that they would fulfill the conditions prescribed for grant of exemption. g. In cases where exemption is sought for goods where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Customs shall send copies of documents pertaining to the import, such as the Bills of Entry, Invoices, etc. along with a copy of the said undertaking to the Commissioner of Central Excise having jurisdiction over the site of utilization of the goods or the location of the applicant, as specified in the AEO, within fifteen days of the clearance of the items exempted by the order. 12. The applicant shall intimate the said jurisdictional Commissioner of Central Excise, as soon as possible, and not later than seven days from the date of Customs clearance of the goods, of the site of utilization of the exempted items, and also furnish any other information that the said Commissioner may require for verifying the compliance of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the expiration of the permitted period. 15. These guidelines may be given wide publicity. (Satyajit Mohanty) Director (ICD) 1. All Ministries/Departments of the Government of India. 2. All Sections of C.B.E.C./C.B.D.T. attached and subordinate offices of Ministry of Finance, Department of Revenue. 3. All Chief Commissioners under CBEC. 4. All Directors General under CBEC Annex A C E R T I F I C A T E (In terms of para 6 of the Circular 09/2014-Customs dated 19 th August, 2014) This is to certify that __________________(applicant)________________ proposes to undertake free distribution of goods to the people of ___________ (name of District and State) in wake of ______________ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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