Excise duty exemption for goods donated for earthquake relief, subject to manufacturer certification, direct supply, and local authority certificate. All excisable goods donated or purchased out of cash donations for earthquake relief in the affected States are exempt from excise duty provided manufacturers certify on clearance documents that goods are for gratis relief, goods are sent directly from factory or warehouse to the Central or State Governments or their approved relief agencies, and the manufacturer produces a District Magistrate's certificate to the Central Excise Officer within three months of removal or within any extended period allowed by the Assistant Collector.