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Request to specify Missionaries of Charity as one of the institutions for
the issue of distribution of certificates in respect of articles imported
tax-free gift under SL No. 1 to Notifn. 198/94-Cus
Circular No. 11dated 8th May 1997
In terms of Sl.
No. 1 to Notification No. 148/94-Cus. dated 13/7/97, foodstuffs, medicines,
medical stores of perishable nature, clothing and blankets imported by a
charitable organisation, as free gift, are exempted from payment of Customs duty
subject to condition mentioned therein. Clause (v) of the said condition
requires the importer to furnish undertaking to the Asst. Commissioner of
customs to the effect that he would furnish from the State Govt. concerned
or from person or institution specified by the CBEC a certificate stating that
the goods have been distributed to the poor and needy, free of cost, without any
distinction of caste, creed or race.
2. It
has been requested by the Missionaries of Charity that for the purposes of said
condition, Missionaries of Charity may be specified as one of the institutions
for the purposes of clause (v) of the said condition so that the distribution
certificate issued by them may be acceptable to the Customs.
3. The
Board has considered the request of Missionaries of Charity and I am directed to
say that in exercise of powers conferred to it vide clause (v) of the conditions
mentioned against sl. No. 1 of the notification 148/94 customs dated 13.7.94, as
amended from time, the Central Board of Excise and Customs hereby specify
Missionaries of Charity, 54 A Lower Circular Road Calcutta - 16 as the
institution for the purposes of said clause (v).
4. Missionaries
of Charity has been advised to nominate the person (s) from their organisation
who will issue certificate in this regard and communicate to the customs House
(s).
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