Excise duty exemption for flood relief: donated goods exempt from excise subject to manufacturer certification and delivery conditions. Goods in the Central Excise Tariff Schedule donated or purchased from cash donations for Bihar flood relief are exempt from excise duty subject to: manufacturer certification on clearance documents that goods are donated without charge; direct dispatch from factory or warehouse to the Central or State government or approved relief agencies; and production within six months (or extended period allowed) of a District Magistrate's certificate to the jurisdictional Deputy/Assistant Commissioner confirming donation and use for relief and rehabilitation.
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.
Excise duty exemption for flood relief: donated goods exempt from excise subject to manufacturer certification and delivery conditions.
Goods in the Central Excise Tariff Schedule donated or purchased from cash donations for Bihar flood relief are exempt from excise duty subject to: manufacturer certification on clearance documents that goods are donated without charge; direct dispatch from factory or warehouse to the Central or State government or approved relief agencies; and production within six months (or extended period allowed) of a District Magistrate's certificate to the jurisdictional Deputy/Assistant Commissioner confirming donation and use for relief and rehabilitation.
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