TaxTMI 
TaxTMI 
Guidelines for considering request for exemption from payment of Customs Duty under Section 25(2) of Customs Act, 1962
X X X X Extracts X X X X
X X X X Extracts X X X X
....oved the following guidelines for consideration of requests for exemption from Customs duty under section 25(2) of the Customs Act, 1962, as amended by the Finance Act, 2003. 2. As per section 25(2) of the Customs Act, if the Central Government is satisfied that it is necessary in the public interest so to do, it may, by special order in each case, exempt from payment of duty, under circumstances of an exceptional nature to be stated in such order, any goods on which duty is leviable. Thus, each case will be examined on merit, keeping in mind, the aspect of “public interest”, “the exceptional nature of the circumstances” warranting duty exemption, and the general policy adopted in the pas....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ad-hoc exemption from customs duty should be made. Such requests should be forwarded by the Joint Secretary to Government of India in the concerned administrative Ministry, clarifying as to why they could not provide budgetary allocation for payment of Customs duty. (d) Ad-hoc exemption from Customs duty will not be considered for import of goods made by Central/State Governments, autonomous bodies, Municipalities, and public sector undertakings as part of the schemes or projects implemented by them. However, goods meant for providing relief and rehabilitation, under unforeseen and exceptional circumstances such as flood, earthquake, epidemic, etc. will b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nditure statement, and the exemption granted by the Income-tax authorities, if any. The activity of the institution should not be commercial in nature. (e) The charitable nature of the institution, the fact that it is rendering services on ‘free’ or ‘no loss no profit’ basis, it’s should have been in existence for not less than three years, and that it enjoys good reputation which should be certified by any of the following authorities as per the format in Annexure A: (i) Concerned Secretary of the State Government (or) (ii) Co....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... All ad-hoc exemption orders will be issued subject to the conditions that the imported goods will not be put to any commercial use and will not be sold, gifted or parted by the importer in any manner whatsoever without prior permission of the Board. The imported goods should be available for inspection by jurisdictional Customs/Central Excise officers. 7. Import of goods that are not covered in any of the categories mentioned in paras (3) to(4) above will be considered for grant of ad-hoc exemption only in circumstances of exceptional nature. It may be mentioned that every applicant for ad-hoc exemption from customs duty would have to provide sufficient reasons to justify....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nbsp; All Sections of C.B.E.C./C.B.D.T.& attached and subordinate offices of Ministry of Finance, Department of Revenue. 4. All Commissioners of Customs/Customs and Central Excise/Customs Preventive/CEIB/DRI. N.J. Kumaesh Under Secretary to the Government of India. Annexure – A C E R T I F I C A T E (In terms of para 4(e) of the guidelines issued under Section 25(2) of the Customs Act, 1962) This is to certify that M/s. _________________________________________, registered as a charitable trust in the year _______, has been engaged in charitable activities for the last _________ years in the field of ___________________________________________________________. ....