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TMI BlogGuidelines for considering request for exemption from payment of Customs Duty under Section 25(2) of Customs Act, 1962.X X X X Extracts X X X X X X X X Extracts X X X X ..... .7.1994. Import of goods to meet specific needs relating to the country's defense have been exempted from customs duty under notification no. 39/96-Cus dated 23.7.96 and 50/96-Cus dated 23.7.96. The Central Government also considers specific requests for exemption from customs duty under section 25(2) of the Customs Act, 1962 in cases involving circumstances of an exceptional nature. For this purpose, guidelines have been laid down in Circular no. 49/2003-Customs dated 10th June, 2003 and Circular no. 10/2007-Customs dated 13th February, 2007. In view of the requests received seeking grant of exemption from time to time and after due consideration to the existing general exemptions, the following revised guidelines are issued for considerin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion by the Secretary, Ministry of Culture, Government of India. 5. Cases of import required for treatment of individuals, who are suffering from life threatening diseases, could be considered on case-to-case basis. Such cases will be examined from the point of view of the nature of the medical condition and financial circumstances of the applicant. 6. Import of goods meant for relief and rehabilitation of people affected by natural disasters and epidemics could be considered for exemption subject to fulfilling the following conditions: a. The goods imported for charitable use should be distributed free of cost in a manner so as not to restrict access to their benefits on the basis of factors like caste, creed, language, race or religio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r surgical instruments and apparatus by charitable hospitals could be considered for exemption of duty subject to fulfilling the following conditions: a) The hospital should not charge any fee for medical services from any class of patients. b) The goods should be used in a manner so as not to restrict access to their benefits on the basis of factors like caste, creed, language, race or religion. c) The hospital should be registered with the Income Tax authorities as a charitable organization/institution. 7.1 Import of goods for free distribution by charitable institutions/organizations could also be considered for exemption of duty subject to fulfilling the following conditions: a) The import should be received as donation or gift ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me, along with proof of fulfilment of the conditions of such orders must be submitted. e. Where applicable, a copy of the memorandum of association, trust deed, certificate of registration or other similar document evidencing the setting up and the overall objectives and activities of the applicant institution must be submitted. f. The applicant should furnish an undertaking to the effect that they would fulfill the conditions prescribed for grant of exemption. g. In cases where exemption is sought for goods where a Bill of Entry has been filed with Indian Customs, a copy of the Bill of Entry must be provided. h. A certificate in the proforma in the Annex B must be submitted, issued by any of the authorities specified therein. 8.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods or the location of the applicant, as specified in the AEO, within fifteen days of the clearance of the items exempted by the order. 12. The applicant shall intimate the said jurisdictional Commissioner of Central Excise, as soon as possible, and not later than seven days from the date of Customs clearance of the goods, of the site of utilization of the exempted items, and also furnish any other information that the said Commissioner may require for verifying the compliance of the conditions of the order. The Commissioner of Central Excise shall, within three months of the clearance of the items exempted by the order, verify the compliance with the conditions of the order and send a report to the Commissioner of Customs of the port ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Ministry of Finance, Department of Revenue. 3. All Chief Commissioners under CBEC. 4. All Directors General under CBEC Annex A C E R T I F I C A T E (In terms of para 6 of the Circular 09/2014-Customs dated 19th August, 2014) This is to certify that __________________(applicant)________________ proposes to undertake free distribution of goods to the people of ___________ (name of District and State) in wake of ____________________ (event) It is further certified that the organization enjoys a good reputation. (Signature) (Official Seal) Place: Date: N.B.: The following officers alone are entitled to issue this certificate, namely, 1. Concerned Secretary of the State Government. 2. Concerned Joint Secretary of the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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