Excise duty exemption for donated relief goods preserves tax-free supply for earthquake rehabilitation operations. Exemption from central excise duty is granted for goods in the First and Second Schedules when donated or purchased from cash donations for Gujarat earthquake relief and rehabilitation, subject to: manufacturer certification on clearance documents of donation without charge; direct dispatch from factory or warehouse to government or approved relief agencies; and production within three months (or extended period) of a District Magistrate's certificate confirming donation. The exemption covers the whole excise duty under the relevant Acts and is effective up to 31 July 2001.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for donated relief goods preserves tax-free supply for earthquake rehabilitation operations.
Exemption from central excise duty is granted for goods in the First and Second Schedules when donated or purchased from cash donations for Gujarat earthquake relief and rehabilitation, subject to: manufacturer certification on clearance documents of donation without charge; direct dispatch from factory or warehouse to government or approved relief agencies; and production within three months (or extended period) of a District Magistrate's certificate confirming donation. The exemption covers the whole excise duty under the relevant Acts and is effective up to 31 July 2001.
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