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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.
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