notification 148/94-Customs, dated 13.07.1994

Posted on 10 April 2023 Category : Notifications

Customs notification 148/94 dated 13.07.1994

As per GST Law 2017, IGST exemption is allowed on movement of goods under this notification as per specified terms and conditions.

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Exemption to specified free gifts, donations, relief and rehabilitation material imported by charitable organisations. Red Cross Society, CARE and Government of India.
13-7-1994
Notification No. 148/94-Customs
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, bemg 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 and from the whole of the additional dutyleviable thereon under 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
S. No. Description of goods Conditions
(1) (2) (3)
1. The following goods :-
(1) Foodstuffs
(2) Medicines
(3) Medical stores of
perishable nature
(4) Clothing
(5) Blankets (i) the said goods have been imported by a charitdDie organisation in India as free gift to it from abroad or purchased out of donations received abroad in foreign exchange by it;
(ii) the said goods are for free distribution to the poor and the needy without any distinction of caste, creed or race;
(iii) the importer, at the time of importation of the said goods :-
(a) produces a certificate to the Assistant Commissioner of Customs from the State Government concerned or from person or institution specified by the Central Board of Excise and Customs certifying that it is a bonafide organisation engaged in relief work and in the distribution of relief supplies to the poor and the needy without any distinction of caste, creed or race; or
(b) otherwise satisfies the Assistant Commissioner in this regard;
(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.
2. Goods imported by the Indian
Red Cross Society At the time of importation, the importer produces to the Assistant Commissioner of Customs or Deputy Commissioner of Customs a certificate from the Secretary General, Indian Red Cross Society, to the effect that the goods in question are required for purposes of relief to distressed persons
3. Drugs, medicines and medical equipments (i) The said goods are required for the treatment of the victims of the Bhopal Gas Leak Disaster;
(ii) the importer produces, at the time and place of clearance, a certificate from an officer of the Government of Madhya Pradesh not below the rank of a Joint Secretary to that Government, to the effect that the specified drugs, medicines and medical equipments are required for the treatment of the victims of the Bhopal Gas Leak Disaster, and that such drugs, medicines and medical equipments are likely to be so used within three months from the date of their 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 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.
4. (i)Gift commodities imported by cooperative for American RELIEF Everywhere, incorporated, since renamed as Cooperative for Assistance and Relief Everywhere incorporated, (hereinafter referred to as CARE) or its distributing Organisations, approved by the Government of India, under the Agreement between President of India and CARE.
(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 gift commodities are either for free distribution, or the proceeds thereof through monetisation, permitted by the Department of Women & Child Development, Government of India is retained by CARE in India in a separate account and the full amount utilized for purely developmental projects relating to social sector as approved and implemented by the said Department.
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.
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 Nations Organisation or by the European Economic Community.
7. (i) Articles donated to the Government of India for use of defence personnel
(ii) Articles including bullion donated to the National Defence Fund The articles donated were deposited with the Indian Mission in the country of export and despatched by that Mission to the Government of India or to such officer or officers as that Government may specify in this behalf.
8. Goods, gifted free of cost under a bilateral agreement between the Govememt of India and a Foreign Government -
Notification No. 148/94-Cus., dated 13-7-1994 as 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.