Charitable goods duty exemption: District Magistrates and equivalent authorised to certify organisations and distributions. The Central Board specifies District Magistrates/Dy. Commissioners/District Collectors where the importer's registered office is located as the authorised persons to certify that an importing organisation is a bona fide charitable distributor; distribution certificates issued by those officers or by an Assistant Commissioner of Central Excise are acceptable evidence for the duty exemption conditions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Charitable goods duty exemption: District Magistrates and equivalent authorised to certify organisations and distributions.
The Central Board specifies District Magistrates/Dy. Commissioners/District Collectors where the importer's registered office is located as the authorised persons to certify that an importing organisation is a bona fide charitable distributor; distribution certificates issued by those officers or by an Assistant Commissioner of Central Excise are acceptable evidence for the duty exemption conditions.
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