Excise duty exemption for donated goods for disaster relief, subject to manufacturer certification and documentary proof within set timelines. Exemption from excise duty is provided for goods under the Central Excise Tariff donated or purchased from cash donations for earthquake relief, subject to conditions: manufacturer certification on clearance documents that goods are donated without charge; direct dispatch from factory or warehouse to the Central or State Governments or approved relief agencies; and production within three months (or extended period allowed by the Assistant Collector) of a District Magistrate's certificate confirming the goods were donated for relief use.