Exemption to goods donated or purchased out of cash donations for earthquake victims of Maharashtra and Karnataka

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....owers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1994), 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 earthquake in the States of Maharashtra and Karnataka was of the nature of a major calamity and considering the ci....

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....at the goods are sent directly from the factory of manufacture or warehouse to the Central Government, the Government of Maharashtra, the Government of Karnataka; or as the case may be, the relief agencies of the Central Government, the Government of Maharashtra or the Government of Karnataka including the relief agencies duly approved by the Government; and (iii) that the manufacturer produces b....