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    <title>Exemption to goods donated or purchased out of cash donations for earthquake victims of Maharashtra and Karnataka</title>
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    <description>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&#039;s certificate confirming the goods were donated for relief use.</description>
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      <description>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&#039;s certificate confirming the goods were donated for relief use.</description>
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