Advocate Anandaday Misshra

Procedures For Availing Exemption of Central Excise Duty On Goods donated to flood effected people in the State of Jammu and Kashmir

The Central Government has finally come up with a Notification No. 25/2014-C.E dtd 11th Dec 2014 for exempting central excise duty on all goods meant for and donated to  the flood effected people in the state of J&K .The manufacturer of such goods and even a person purchasing the goods out of a cash donation for ultimately supplying free to flood effected people of J&K will enjoy exemption of excise duty ..

The relevant procedural requirements & compliances to avail such an exemption are as below :

a. such goods shall be donated  to the flood effected people in J&K only .

b. no amount shall be realised by the supplier from such persons in J&K .

c. all invoices shall bear a remark i.e the goods are intended to be donated for the relief and rehabilitation of the people affected by the floods in the said State free of cost

d.all such goods have to be sent directly from manufacturers factory or warehouse to Central Government , State Government of J&K or to an agency duly approved by Central Government or State Government of J&K

e. every such manufacturer has to to furnish a certificate from  the District Magistrate of the affected area in the State of J &K that the said goods have been donated for the usage by the flood effected people of J&K .

f.such a certificate has to be  produced within 6 months or in extended period as may be allowed by jurisdictional Deputy Commissioner or the Assistant Commissioner of Central Excise .

g. The exemption of central excise duty shall be valid upto 31st March only i.e all the clearences made upto 31st March will be exempted from the excise duty .

(Advocate Anand Mishra, AMLEGALS– The author is a leading indirect tax advocate handling cases in CESTAT & High Courts of India. He can be contacted on anand@amlegals.com and for more please refer www.amlegals.com . )

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