TaxTMI 
TaxTMI 
Exemption to specified goods imported by Charitable Organisations, Red Cross Society and Cooperative for American Relief Everywhere (CARE)
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....alling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from the whole of the duty of customs leviable thereon under the said First Schedule 4[, the whole of Agriculture Infrastructure and Development Cess, leviable under section 124 of the Finance Act, 2021 (13 of 2021), the whole of Health Cess, leviable under section 141 of the Finance Act, 2020 (12 of 2020), the whole of Road and Infrastructure Cess, leviable under section 111 of the Finance Act, 2018 (13 of 2018)] and from the whole of the 2[ integrated tax leviable thereon under sub-section (7) of section 3, ] of the second mentioned Act subject to the conditions specified in column (3) against each serial number in column (1) of the said Table. TABLE S.No. D....
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....aking to the Assistant Commissioner of Cusotms or Deputy Commissioner of Customs to the effect that he would furnish from the State Government concerned or from person or institution specified by the Central Board of Excise & Customs within six months from the date of importation of the said goods or such extended period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow, a certificate stating that the said goods have been distributed to the poor and the needy, free of cost without any distinction of caste, creed or race; (vi) where the said goods have been purchased out of donations received abroad in foreign exchange, the organisation has been permitted to maintain an account abroad by the Reserve Bank o....
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....uipments or such extended period as the Assistant Commissioner of Customs may allow, certifying that the drugs, medicines and medical equipments have been so used. Explanation:- "Bhopal Gas Leak Disaster" means the occurence on the 2nd and 3rd days of December, 1984, which involved the release of highly noxious and abnormally dangerous gas from a plant in Bhopal (being a plant of the Union Carbide India Limited, a subsidiary of the Union Carbide Corporation, U.S.A.) and which resulted in loss of life and damage to property on an extensive scale. 4. (i) Gift commodities imported by Cooperative for American Relief Everywhere, Incorporated, since renamed as Cooperative for Assistance and Relief Every where Incorporated, (hereinaft....
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....vernment in this behalf. 6. Articles of food and edible material The goods are supplied as free gifts to the Government of India, either by the agencies approved by the United Nations Organisation or by the European Economic Community. 7. (i) Articles donated to the Government of India for use of defence personnel (ii) Articles including bullion donated to the National Defence Fund The articles donated were deposited with the Indian Mission in the country of export and despatched by that Mission to the Government of India or to such officer or officers as that Government may specify in this behalf. 8. 1[Goods, gifted or supplied free of cost under a bilateral agreement between the Government of India and a Foreign Government] 5[2.....