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of <h1>Charitable Imports of Food, Medicine, Clothing Exempt from Duties with Proper Certifications Under Notification 148/94-Cus</h1> Charitable institutions importing foodstuffs, medicines, clothing, and similar items for free distribution are exempt from import duties under notification no. 148/94-Cus. This exemption requires two certifications: one confirming the bona fide status of the organization, issued by the State Government, and another confirming actual distribution of goods to the needy, previously issued by authorized persons. The Assistant Commissioners of Central Excise are now authorized to issue the distribution certificates verifying free distribution under direct departmental supervision. The bona fide certification remains the responsibility of the State Government. Assessing officers and trade entities are to be informed accordingly.
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