TMI BlogExemption to specified goods imported by Charitable Organisations, Red Cross Society and Cooperative for American Relief Everywhere (CARE)X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 4 [ , 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 2 [ 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... habits of the people amongst whom the imported goods are to be distributed; that the goods are bona fide 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 Cusotms 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 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, fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir importation; (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 occurence on the 2nd and 3rd days of December, 1984, which involved the release of highly noxious and abnormally dangerous gas from a plant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Goods imported into India for the purposes of relief and rehabilitation (i) The said goods are imported into India in accordance with the terms of any agreement in force between the Government of India and any foreign Government providing for duty-free entry of such goods into India; and (ii) the goods so imported shall not be sold or otherwise disposed of in India except with the prior approval of, and on fulfilment of such conditions as may be imposed by, the Government in this behalf. 6. Articles of food and edible material The goods are supplied as free gifts to the Government of India, either by the agencies approved by the United Natio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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