Date: |
11-12-2014
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Notification No: |
Central Excise Notification No 25/2014
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Issuing Authority: |
Central Excise
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Type: |
Tariff
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File No: |
F.No. 356/24/2014-TRU |
Subject: |
Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of people affected by the floods in the State of Jammu and Kashmir
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 25/2014-Central Excise
New Delhi dated the 11th December, 2014
G.S.R. (E).- 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:-
- 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;
- 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
- 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]
(Akshay Joshi)
Under Secretary to the Government of India
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