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of <h1>Customs Tariff Act, 1975 exempts goods for Gujarat earthquake relief from duties; certification required by July 31, 2001.</h1> The notification exempts all goods under the First Schedule to the Customs Tariff Act, 1975, from customs duties when imported into India for donation to aid earthquake relief in Gujarat. The exemption covers both the basic customs duty and additional duty under section 3, provided the importer certifies the goods are for donation without charge. The goods must be sent to the Central or Gujarat Government or approved relief agencies. Importers must submit a certificate from the District Magistrate within three months confirming the goods' donation for relief purposes. This exemption is valid until July 31, 2001.
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