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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi dated 2nd September, 2008
Notification No. 48/2008-Central Excise
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of
section 5A of the Central Excise Act, 1944 (1 of 1944), the Central
Government, being satisfied that it is necessary in the public interest so
to do, hereby exempts all goods falling under the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986) donated or purchased out of
cash donations, for the relief and rehabilitation of the people affected
by the floods in the State of Bihar from the duty of excise leviable
thereon under the above mentioned Act, subject to the following
conditions, namely:-
- that it is certified by the manufacturer of such goods on the
relevant clearance documents that the goods are intended to be donated
for the relief and rehabilitation of the people affected by the floods
in the said State without making any charge therefore;
- that the goods are sent directly from the factory of the
manufacturer or warehouse to the Central Government, the Government of
Bihar; or as the case maybe, the relief agencies of the Central
Government, the Government of Bihar including the relief agencies duly
approved by the Government; and
- that the manufacturer produces before the jurisdictional Deputy
Commissioner or the Assistant Commissioner of Central Excise, as the
case maybe, within six months from the date of removal of the goods or
within such extended period as the said officer may allow, a certificate
from the District Magistrate of the affected area in the State of Bihar
that the said goods have been donated for use for the aforesaid purpose.
2. This notification shall remain in force upto and inclusive of the
28th February, 2009.
[F.No. 341/77/2008-TRU]
(Sonal Bajaj)
Under Secretary to the Government of India
Go to
"Central Excise Update - 2008" Listings
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