The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 299] NEW DELHI, MONDAY, OCTOBER 16, 1978/ASVINA 24, 1900 Separate paging is given to this Part in order that it may be filed as a separate compilation.
928 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)]MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 16th October, 1978
CENTRAL EXCISES
G.S.R. 497(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 Government, being satisfied that the recent floods in the States of West Bengal, Bihnr and Uttar Pradesh were in the nature of a mojor calamity, hereby exempts sweetened condensed milk, patent or proprietary medicines, cotton fabrics and woollen fabrics falling respectively under Item No. IB, 14E, 19 and 21 of the First Schedule to the Central Excises and Salt Act 1944 (1 of 1944), donated or purchased out of the cash donations for the relief of the people affected by floods in the said States, from whole of the duty of excise leviable thereon ;
Provided that—
(a) 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 of flood affected people in the said States, with- out discrimination on the grounds of religion, race or caste or any of them and distributed free and without making any charge therefor ;
(b) the goods are sent directly from the factory of manufacture to the relief agencies duly approved by the said States ;
(c) the manufacturer produces, before the Cemr.i] Excise Offlccr-in-charge of the factory within two months of the date of removal of the ?oods from the factory or such extended period as the Collector of Central Excise may allow, a certifi- cate from the District Collector or Deputy Com- missioner In the Said States, that the goods have been distributed free and without making any charge therefor among the flood affected people in the said States without discrimination on the grounds of religion, race or caste or nny of them.
2. This notification shall remain in force upto and
inclusive of the 31st day of December, 1978.
[No: 185/78-CE./F. No. 10/29/78-CX. II B. PROSAD, Under Secy.