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Regarding authorisation of Assistant Commissioners of Central Excise to
issue distribution certificates for the purposes of notification no. 148/
94-Cus.
Circular No. 29 dated 24th May
1996
The undersigned
is directed to refer to the provision of notification no. 148/ 94-Cus. dt.
13.7.94, Sl. No. 1 of the Table, which exempts the import duties on foodstuffs,
medicines, clothing etc., imported by recognised charitable organisation
for free distribution.
2. The
exemption stipulates two kinds of certifications, one at the time of clearance
regarding the bonafide nature of the organisation (condition iii [a]) and the
other regarding the actual distribution of the items (condition [v]) which are
to be made by either the State Government or by a person authorised by the Board
in this regard.
3. Accepting
a recommendation by the Conference of the Commissioners of Customs, held in
June, 1995 in Bangalore, the Board hereby authorises the jurisdictional
Assistant Commissioners of Central Excise to issue the distribution certificates
as mentioned in condition (v) of the said notification, in the from as appended.
The other certificate regarding the bonafides of the organisation will continue
to be issued by the State Government only.
4. The Assessing
Officers and the Trade may be suitably informed through Departmental orders and
Trade Notices.
Certificate in
terms of condition (v) of S. No. 1 of Notification 148/ 94 Customs
The is certify that the
goods as described below have been distributed to the poor and the needy, free
of cost without any distinction of caste, creed or race. The said distribution
has been made under the direct supervision of the officers of this department.
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S. No.
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Importer's Name
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Description of goods
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Bill of Entry Details
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Place:
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(Name)
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Date:
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Assistant Commissioner of Central Excise_______
(Name of the Division and the Commissionerate)
Tel:
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