|
Imports by Charitable Organisations, Red Cross Society and Co-operative
for American Relief {Exemption to specified goods imported by Charitable
Organisation, Red Cross Society and Co-operative for American Relief Everywhere
(CARE)
Notification
No. 148 dated 13th July 1994 (As
amended by notification nos. 101/95, 48/96, 2/97, 108/2001)
In
exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962), the Central Government, being 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 duty leviable
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.
|
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 Charitable 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 certifying that it is a 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
(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 bona fide 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 to the effect that he would furnish from the State Government
concerned within six months
from the date of importation of the said goods or such extended period
as the Assistant 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 a Certificate from the Secretary General, Indian
Red Cross Society, to the effect that the goods in question are required
for purposes of relief too 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 office 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 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 occurence 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 subsidiary 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 utilised 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 organisations 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 Organisations or by the
European Economic Community.
|
|
7.
|
(i)
Articles donated to the Government of India for use of defence personnel
|
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.
|
|
(ii)
Articles including bullion donated to the National Defence Fund
|
|
8.
|
Goods,
gifted free of cost under a bi-lateral agreement between the Government
of India and a Foreign Government.
|
|