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REGISTERED No. D. 221

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 7] NEW DELHI, MONDAY, JANUARY 3, 1972/PAUSA, 13, 1893

Separate paging is given to this Part in order that it may be filed)

as a separate compilation

MINISTRY OF FINANCE

(Department of Revenue and Insurance)

NOTIFICATIONS

CENTRAL EXCISES

New Delhi, the 3rd January 1972. DEPARTMENTOF

G.S.R. 9(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Govern- ment hereby exempts all excisable goods donated for the welfare of the defence person- nel from the whole of the duty of excise and the additional duty of excise leviable thereon:

Provided that—

(a) it is certified by the producer; or manufacturer of the goods or the owner or keeper of the warehouse in which such goods, are deposited, on the relevant clear- ance documents that the goods are intended to be donated for the welfare of the defence personnel without discrimination on the grounds of religion, race or caste or any of them and distributed among or utilised for the welfare of the defence personnel without making any charge therefore;

( 29 )

30 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—

(b) the goods are sent direct from the place of production, factory of manufacture^ or, as the case may be, from the warehouse to—

(i) the National Defence Fund; or (ii) Citizens' Central Council; or (lii) the Ministry of Defence; or (iv) tho Government of any State or Union territory or any authority nominated by such government to receive such donations; and

(c) the producer, manufacturer, owner or keeper of the warehouse produces before the proper Central Excise- Officer within two months of the date of removal of the goods from the place of production or factory, or as the case may be, from the warehouse, or within such extended period as the Collector of Central Excise may in any case, allow a certificate from any of the agen- cies mentioned in clause (b) that the goods have been received by that agency for the purpose for which the donation was made.

[No. 5/721

SEC. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY 3I

G.S.R. 10(E)._In exercise of the powers conferred by §ub-rule (1) of rule 8 of the Central Excise Rules. 1944, read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, (58 of 1957) the Central Government hereby exempts all excisable goods donated to the National Defence Fund or to the Ministry of Defence from the whole of the duty of excise and the additional duty of excise leviable thereon:

Provided that—

(a) it is certified by the producer or manufacturer of the goods, or the owner or keeper of the warehouse in which such goods are deposited, on the relevant clearance documents that the goods are intended to be donated to the National Defence Fund or the Ministry of Defence;

(b) the goods are sent direct from the place of production, factory or manufac-

ture, or as the case may be, from the warehouse to

(i) the National Defence Fund; or

(ii) the Ministry of Defence.

(c) the producer, manufacturer owner or keeper, produces before the proper Cen- tral Excise Officer within two months of the date of removal of Ihc goods from the place of production or factory or, as the case may be, from the- warehouse, or within such extended period as the Collector may in any case allow, a certificate from either of the two agencies mentioned in clause (b) that the goods have been received by that "agency.

[No. 6/72.1

R. B. SINHA, Dy. Secy.

35 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—SEC. 3(i)|