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OFFICE OF THE
COMMISSIONER OF CUSTOMS, |
Government of India,
Ministry of Finance, Department of Revenue, New Delhi, Notification
No.2/2001-C.Ex. vide F.No. 341/3/2001-TRU dated 27.01.201, is reproduced below
for the guidance of the importers, clearing agents and trading public.
Sd/-
C16/3/2001-AP (PORT) (S.
SANKARAVADIVELU)
CUSTOM HOUSE, CHENNAI-1. Dy. COMMISSIONER OF CUSTOMS
(APPG)
DATE: 22.10.2001
Notification
No. 2/2001-Central Excise
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.