Zero Customs and
Excise Duty for J&K Flood Relief Donation Goods
[Customs
Notification No. 33 dated 11th December 2014]
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 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 floods in the State of Jammu and Kashmir from –
(a) the whole of the duty
of customs leviable thereon under the First Schedule
to the said Customs Tariff Act; and
(b) the whole of additional
duty of customs leviable thereon under the 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 floods in the said State free of cost;
(ii) that the said imported goods are sent to the
Central Government, the Government of Jammu and Kashmir; or as the case may be,
the relief agencies of the Central Government, the Government of Jammu and
Kashmir including the relief agencies duly approved by the Central Government
or the Government of Jammu and Kashmir for the purpose; and
(iii) that the
importer produces before the Deputy Commissioner or the Assistant Commissioner
of Customs, as the case may be, within six months from the date of importation
of the said 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
Jammu and Kashmir 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, 2015.
[F.No. 356/24/2014-TRU]
[Central
Excise Notification No. 25 dated 11th December 2014]
In exercise of
the powers conferred by sub-section (1) of section 5A of the Central Excise
Act, 1944 (1 of 1944), the Central Government, being satisfied that it is
necessary in the public interest so to do, hereby exempts all goods falling
under the First 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 floods in the State of Jammu and Kashmir from the
duty of excise leviable thereon under the Central
Excise Act, 1944, 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 floods in the said State free of cost;
(ii) that the goods
are sent directly from the factory of the manufacturer or warehouse to the
Central Government, the Government of Jammu and Kashmir; or as the case may be,
the relief agencies of the Central Government, the Government of Jammu and
Kashmir including the relief agencies duly approved by the Central Government
or the Government of Jammu and Kashmir; and
(iii) that the
manufacturer produces before the jurisdictional Deputy Commissioner or the
Assistant Commissioner of Central Excise, as the case may be, within six 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 Jammu and Kashmir 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, 2015.
[F.No. 356/24/2014-TRU]