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Gujarat Earthquake Relief Notification
Notification No. 2 dated 27th January
2001
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.
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