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Goods intended for donation for the relief and rehabilitation to the
people affected by the earthquake
Notification
No. 166 dated 7th September 1994 (As amended by
notification no. 101/ 95)
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 of the opinion that the
earthquake in the States of Maharashtra and Karnataka was of the nature of a
major calamity and considering the circumstances of exceptional hardship caused
to the affected people and also 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 earthquake in the States of Maharashtra and Karnataka from-
(a)
the whole of the duty of customs leviable thereon under the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975); and
(b)
the whole of the additional duty of Customs leviable thereon under
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 earthquake in the said States without making any
charge therefore;
(ii)
that the said imported goods are sent to the Central Government, the
Government of Maharashtra the Government of Karnataka; or as the case may be,
the relief agencies of the Central Government, the Government of Maharashtra or
the Government of Karnataka including the relief agencies duly approved by the
Government; and
(iii)
that the importer produces before the Assistant Commissioner of Customs
within three months from the date of importation of the said goods or within
such extended period as the Assistant Commissioner of Customs may allow a
certificate from the District magistrate of the affected area in the States of
Maharashtra or Karnataka to the effect 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 1995.
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