The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. SO] NEW DELHI, MONDAY, MARCH 15, 1982/PHALGUNA 25, 1903
Separate paging is given to this Part in order that it may be filed as a separate
compilation
312 THE GAZETTE OF INDIA : EXTRAORDINARY [PART 11—Stu 3(i)]MINISTRY OF FINANCE
(Pepartment oG Revenue)
NOTIFICATIONS
New Delhi, the 15th March, 19SZ
No. 85,/82-CUSTOMS
G S.R. 249(E).—In exercise of the powers conferred by sub- jection (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Govern- ment of India in the Ministry of Finance, Department of Revenue No 190-Customs dated the 7th September, 1979, the Central Government, bein£ satisfied that it is necessary in the public Interest so to do, hereby exempts foodstuffs, medicines, medical stores of perishable nature,. clothing ond blankets when imported into India by a charitable organisation in India as free gift to it from abroad or purchased out of donations received abroad in foreign exchange by it. for free distribution to the poor and the needy without any distinction of caste, creed or race, from—
(a) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); and
(b) the whole of the additional duty leviable tnereon under section 3 of the oaid Customs Tariff Act,
subject to the following conditions, namely:—
(i) the organisation importing the goods furnishes a certificate from the State Government concerned cer- tifying that it is s\, bona fide 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 otherwise satisfies the Assis- tant Collector of Customs in this regard.
(iij the Assistant Collector of Customs is satisfied having regard to the activities and bona fides of the import- ing organisation; the area of its operations; its finan- cial 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 bona fide gift for free distribution to tne poor and the needy without any distinction of caste, creed and race;
Oil) the organisation importing the goods gives an under- taking to the effect that it would furnish a certificate from the State Government concerned to the Assis- tant Collector of Customs within six months from the date of importation of the goods or such Jlteffd- ed period as the Assistant Collector of Customs may allow, cerifying that the goods have been distributed to the poor and the needy free of cost without any distinction of caste, creed or race.
(iv) where the goods have been purchased out of dona- tions received abroad in foreign exchange, the orga- nisation has been permitted to maintain an account abroad by the Reserve Bank of India for the pur* pose of receiving funds donated overseas.
[F. No. 460/63/ftO-Cus.V]
No. 86/82-CUSTOMS
GSR. 250CE).—In exercise of the powers conferred oy sub- section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause <4) of clause 44 of the Finance Bill, 1982, which clause has by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931). the force of law, the Central Government, being satisfied that it is necessary in the public Interest so to do, hereby makes the following amendment in the notification of the Government of India in the Minislry of Finance (Department of Revenue) No. 60—Customs doted the 28th February, 1982.
In the Schedule to the said notification,
(a) Serial No. 154 and the entries relating thereto shall
be omitted;
(b) after Serial No. 207 and the entries relating thereto,
the following shall be Inserted, namely: "208 No. 85—Customs, dated 15-3-1982."
rF. No. 460/63/80-Cus. V]
A. C. BUCK, Under Secy.