CUS NTF NO. 02/1997 DATE 15/01/1997

Exemption to imported goods donated to people affected by cyclone in Andhra Pradesh
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 of the opinion that the recent cyclone in the State of Andhra Pradesh was of the nature of a major calamity and considering the circumstances of exceptional hardship caused to the affected people and also being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India and donated for the relief and rehabilitation of the people affected by the said cyclone in the State of Andhra Pradesh (hereinafter referred to as the said goods), from -

1. the whole of the duty of customs leviable thereon under the First Schedule to the said Customs Tariff Act; and
2. the whole of the additional duty of customs leviable thereon under section 3 of the said Customs Tariff Act, Subject to the following conditions, namely, -

1. the importer certifies on the relevant clearance documents that the said goods are intended to be donated, free of cost, for the relief and rehabilitation of the people affected by the cyclone in the State of Andhra Pradesh;
2. the said goods are sent to the Central Government, the Government of Andhra Pradesh, or as the case may be, the relief agencies of the Central Government or the Government of Andhra Pradesh including the relief agencies duly approved by the said Governments; and
3. the importer produces before the Assistant Commissioner of Customs, within three months from the date of importation of the said goods or within such extended period as the said Assistant Commissioner may allow, a certificate, from the District Collector of the affected area in the State of Andhra Pradesh, to the effect that the said goods have actually been donated for use for the relief and rehabilitation of the people affected by the said cyclone in the said area.

2. This notification shall remain in force upto the inclusive of the 30th day of June, 1997.

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