Exemption to goods donated to people affected by cyclone in Andhra Pradesh

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....entral Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, being of the opinion that the recent cyclone in the State of Andhra Pradesh was of the nature of a major calamity and considering the circumstances of exceptional hardship caused to the affected people and also ....

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....on of the people affected by the said cyclone in the said State of Andhra Pradesh; (ii) the said goods are sent directly from the factory of manufacture or warehouse to the Central Government, the Government of Andhra Pradesh, or as the case may be, the relief agencies of the Central Government or of the Government of Andhra Pradesh including the relief agencies duly approved by the said Govern....