Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of people affected by the floods in the State of Jammu and Kashmir - 25/2014 - Central Excise - Tariff

India Grants Excise Duty Exemption on Goods for Jammu & Kashmir Flood Relief Until March 31, 2015

The Government of India, through Notification No. 25/2014-Central Excise dated December 11, 2014, grants an exemption from Basic Excise Duty on goods donated or purchased with cash donations for flood relief and rehabilitation in Jammu and Kashmir. The exemption applies to goods under the First Schedule to the Central Excise Tariff Act, 1985, subject to conditions including manufacturer certification, direct dispatch to government or approved relief agencies, and a certificate from the District Magistrate confirming the donation's intended use. This exemption is valid until March 31, 2015.