Excise duty exemption for donated flood relief goods, subject to manufacturer certification and approved delivery and verification. Exempts goods under the First Schedule to the Central Excise Tariff Act, 1985 from excise duty when donated or purchased from cash donations for flood relief in Jammu and Kashmir, subject to manufacturer certification on clearance documents, direct dispatch to government or approved relief agencies, and production within six months (or allowed extension) of a District Magistrate's certificate to the jurisdictional Deputy or Assistant Commissioner of Central Excise confirming donation for relief and rehabilitation. The exemption is time limited and in force until 31 March 2015.