Food-stuffs, medicines, clothing and blankets received by any charitable organisation, registered with Ministry of Welfare and Ministry of Home Affairs under Foreign Contribution Regulation Act, as a gift from any philanthropic organisation or person abroad, for free distribution either by itself or other charitable organisations to the poor and needy without any distinction of caste, creed or colour.
Export allowed subject to the condition that exporter shall notify the National Authority, Chemical Weapons Convention, Cabinet Secretariat, Ministry of External Affairs ( D&ISA ), Department of Chemicals and Petrochemicals and the Directorate General of Foreign Trade of such exports in prescribed format ( Appendix 18 B, as reproduced in the Handbook of Procedures, 1997-2002 ) along with the End use Certificate within 30 days of the actual export.
Circular No. 438/4/99-CX The Central Board of Excise and Customs had issued instructions on the above subject vide Circular No. 80/88/94-CX.8 dated 21.11.94. Para 4.2 of the said circular provides that Chief Account Officer (CAO) shall complete checking of credit entries in PLAs from the original treasury documents (Original copy of TR-6) received from the PAO within 15 days from the receipt of said documents from the Range Officer.
