GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

New Delhi dated the 2nd September, 2008

Notification No. 48/2008-Central Excise

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 Bihar from the duty of excise leviable thereon under the above mentioned Act, subject to the following conditions, namely:-

1. 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 without making any charge therefore;
   
   
2. that the goods are sent directly from the factory of the manufacturer or warehouse to the Central Government, the Government of Bihar; or as the case maybe, the relief agencies of the Central Government, the Government of Bihar including the relief agencies duly approved by the Government; and
   
   
3. that the manufacturer produces before the jurisdictional Deputy Commissioner or the Assistant Commissioner of Central Excise, as the case maybe, 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 Bihar 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 28th February, 2009.

(Sonal Bajaj)
Under Secretary to the Government of India
[ F.No. 341/77/2008-TRU]