Gujarat Earthquake Index

No excise duty on relief material for earthquake hit areas

The Central Government have provided full exemption from excise duty to goods donated or purchased out of cash donations, for the relief and rehabilitation of persons affected by the earthquake that struck the State of Gujarat on 26th January, 2001. A similar exemption has been provided from customs duty to imported goods intended for donation for the same purpose. Notification Nos. 2/2001-Central Excise and 7/2001-Customs, both dated 27.01.2001 containing the procedure required for availing of these exemptions have been issued in this regard. The notifications take immediate effect.