Exemption to specified free gifts, donations, relief and rehabilitation material imported by charitable organisations. Red Cross Society, CARE and Government of India.
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods (hereinafter referred to as the said goods) of the description specified in column (2) of the Table hereto annexed and falling 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 , 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 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
(iv) the Assistant Commissioner is satisfied, having regard to the activities and bona fides of the importing organisation, the area of its operations; its financial resources; the status of the donor, the nature, value and quantity of the goods imported; the food and sartorial habits of the people amongst whom the imported goods are to be distributed; that the goods are bonafide gifts for free distribution to the poor and the needy without any distinction of caste, creed or race; (v) the importer gives an undertaking to the Assistant Commissioner of Customs 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 and 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 of India for the purpose of receiving funds donated overseas.
(iii) the importer gives an undertaking to the effect that he would furnish a certificate from an officer of the Government of Madhya Pradesh not below the rank of a Joint Secretary to that Government to the Assistant Commissioner of Customs or Deputy Commissioner of Customs within six months from the date of importation of such drugs, medicines and medical equipments 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 occurrence 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 Jubsidiary of the Union Carbide Corporation, U.S.A.) and which resulted in loss of life and damage to property on an extensive scale.
(ii)Supplies and equipment imported by CARE or its distributing Organisations, approved by the Government of India, under the Agreement between President of India and CARE; and
(iii)Supplies and equipment for the official use of the officers of CARE
The importer, at the time of import, gives an undertaking that the supplies and the equipment, when no longer required for the purposes for which they were imported, will be exported out of India and that the imported supplies and equipment are not meant for the personal use of the officers of CARE or its distributing organizations and, further, that any of the supplies or equipment shall not be passed on to a third party by way of sale or otherwise in contravention of the said Agreement.
amended by Notification No. 173/94-Cus., dated 6-10-1994; No. 101/95-Cus., dated 26-5-1995 and No. 48/96-Cus., dated 23-7-1996 and No.108/2001-Cus. dated 16.10.2001,No. 162A/2003, Corrigendum F. No. 528/84/99-Cus. (TU), dated 14-11-2003, no. 56/2011 Cus dated 7-7-2011,Not. 43/2017 - Dated 30-6-2017.