Date: 2014-12-11Category: Extra OrdinaryState: Union GovernmentCountry: India
The Central Govt, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) when imported into India and intended for donation for the relief and rehabilitation of the people affected by the floods in the State of Jammu and Kashmir.
Executive Summary:
This document contains two notifications from the Ministry of Finance regarding exemptions from customs and excise duties for goods intended for donation for the relief and rehabilitation of people affected by floods in Jammu and Kashmir. The exemptions are subject to specific conditions, including certification by the importer or manufacturer and submission of a certificate from the District Magistrate. Both notifications are valid until March 31, 2015.
Key Points / Main Content:
Customs Duty Exemption:
* Exempts all goods under the First Schedule of the Customs Tariff Act, 1975, when imported into India for donation to flood victims in Jammu and Kashmir.
* Exemption covers the whole of customs duty and additional customs duty.
* Condition: Importer must certify on clearance documents that goods are for donation, free of cost.
* Condition: Goods must be sent to the Central Government, the Government of Jammu and Kashmir, or approved relief agencies.
* Condition: Importer must provide a certificate from the District Magistrate of the affected area within six months (or extended period allowed by the Customs officer) confirming the goods were donated for the intended purpose.
Central Excise Duty Exemption:
* Exempts all goods under the First Schedule to the Central Excise Tariff Act, 1985, donated or purchased with cash donations, for flood relief in Jammu and Kashmir.
* Exemption covers the duty of excise leviable under the Central Excise Act, 1944.
* Condition: Manufacturer must certify on clearance documents that goods are for donation, free of cost.
* Condition: Goods must be sent directly from the factory/warehouse to the Central Government, the Government of Jammu and Kashmir, or approved relief agencies.
* Condition: Manufacturer must provide a certificate from the District Magistrate of the affected area within six months (or extended period allowed by the Central Excise officer) confirming the goods were donated for the intended purpose.
Impact Analysis:
Importers of Goods for Donation:
* Impact: Benefit from exemption of customs duties on goods imported for flood relief in Jammu and Kashmir, potentially reducing costs.
* Action Required: Certify the intended use of the goods on clearance documents, ensure proper delivery to designated entities, and obtain and submit the required certificate from the District Magistrate.
Manufacturers of Goods for Donation:
* Impact: Benefit from exemption of excise duties on manufactured goods for flood relief in Jammu and Kashmir, potentially reducing costs.
* Action Required: Certify the intended use of the goods on clearance documents, ensure proper delivery to designated entities, and obtain and submit the required certificate from the District Magistrate.
Central Government, Government of Jammu and Kashmir, and Approved Relief Agencies:
* Impact: Serve as recipients of donated goods for distribution to flood-affected people.
* Action Required: Ensure proper receipt and distribution of donated goods.
Customs and Central Excise Officers:
* Impact: Responsible for administering and monitoring the exemptions.
* Action Required: Verify importer/manufacturer certifications, potentially grant extensions for certificate submission, and ensure compliance with the notification terms.
District Magistrate of Affected Area in Jammu and Kashmir:
* Impact: Responsible for verifying that goods were donated for the intended purpose.
* Action Required: Issue certificates confirming the donation of goods for flood relief based on verification.
Key Entities Referenced
Customs Act, 1962: A law providing the framework for levying and administering customs duties, referenced for the power to exempt goods. (52 of 1962)
Customs Tariff Act, 1975: A law specifying the tariff rates for goods imported into India, under which goods are classified in the First Schedule. (51 of 1975)
Central Excise Act, 1944: Indian law relating to excise duties on goods manufactured in India. (1 of 1944)
Central Excise Tariff Act, 1985: Indian law that specifies rates for excise duties. (5 of 1986)
Ministry of Finance: The Indian government ministry responsible for financial matters, which issued the notification through the Department of Revenue.
Department of Revenue: A department under the Ministry of Finance, responsible for revenue collection, including customs and excise duties.
Jammu and Kashmir: A state in India, affected by floods, for whose relief and rehabilitation the exemptions are granted.
New Delhi: The location where the notification was issued.
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4903 GI/2014 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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2. यह अिधसूचना तारीख 31 माच,2 2015 तक, िजसम% यह तारीख भी शािमल ह,ै (cid:25)वृत रहगे ी ।
[फा. सं. 356/24/2014-टीआरय]ू
अJय जोशी, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 11th December, 2014
No. 33/2014-Customs
G.S.R. 886(E).—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 all goods falling under the First Schedule to the Customs Tariff Act, 1975
(51 of 1975) when imported into India and intended for donation for the relief and rehabilitation of the
people affected by the floods in the State of Jammu and Kashmir from:—
(a) the whole of the duty of customs leviable thereon under the First Schedule to the said Customs
Tariff Act; and
(b) the whole of additional duty of customs leviable thereon under the section 3 of the said
Customs Tariff Act.
subject to the following conditions, namely:—
(i) that it is certified by the importer 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 free
of cost;
(ii) that the said imported goods are sent to the Central Government, the Government of Jammu and
Kashmir; or as the case may be, the relief agencies of the Central Government, the Government of
Jammu and Kashmir including the relief agencies duly approved by the Central Government or the
Government of Jammu and Kashmir for the purpose; and
(iii) that the importer produces before the Deputy Commissioner or the Assistant Commissioner of
Customs, as the case may be, within six months from the date of importation of the said 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 Jammu and Kashmir 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 31st March, 2015.
[F. No. 356/24/2014-TRU]
AKSHAY JOSHI, Under Secy.
अअअअििििधधधधससससचचूूचचूू ननननाााा
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2. यह अिधसूचना तारीख 31 माच,2 2015 तक, िजसम% यह तारीख भी शािमल ह ै(cid:25)वृत रहगे ी ।
[फा.सं.356/24/2014-टीआरय]ू
अJय जोशी, अवर सिचव
NOTIFICATION
New Delhi, the 11th December, 2014
No. 25/2014-Central Excise
G.S.R. 887(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 Jammu and Kashmir from the duty of excise leviable thereon
under the Central Excise Act, 1944, subject to the following conditions, namely:-
(i) 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 free of cost;
(ii) that the goods are sent directly from the factory of the manufacturer or warehouse to the
Central Government, the Government of Jammu and Kashmir; or as the case may be, the
relief agencies of the Central Government, the Government of Jammu and Kashmir
including the relief agencies duly approved by the Central Government or the Government
of Jammu and Kashmir; and
(iii) that the manufacturer produces before the jurisdictional Deputy Commissioner or the
Assistant Commissioner of Central Excise, as the case may be, 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 Jammu and
Kashmir 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 31st March, 2015.
[F. No. 356/24/2014-TRU]
AKSHAY JOSHI, Under Secy.
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and Published by the Controller of Publications, Delhi-110054.