Exemption from excise duties for goods donated for cyclone relief in Andhra Pradesh, subject to certification and delivery conditions. Exemption from excise duties and additional duties is provided for excisable goods donated for relief and rehabilitation of cyclone affected persons in Andhra Pradesh, subject to conditions: manufacturer certification on clearance documents of intended donation, direct dispatch from factory or warehouse to the Central or State Government or approved relief agencies, and production before the Assistant Commissioner of a District Collector's certificate evidencing actual donation within the prescribed period or any extension allowed by the Assistant Commissioner.
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Provisions expressly mentioned in the judgment/order text.
Exemption from excise duties for goods donated for cyclone relief in Andhra Pradesh, subject to certification and delivery conditions.
Exemption from excise duties and additional duties is provided for excisable goods donated for relief and rehabilitation of cyclone affected persons in Andhra Pradesh, subject to conditions: manufacturer certification on clearance documents of intended donation, direct dispatch from factory or warehouse to the Central or State Government or approved relief agencies, and production before the Assistant Commissioner of a District Collector's certificate evidencing actual donation within the prescribed period or any extension allowed by the Assistant Commissioner.
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