Notification No. 148/1994, Dated 13th July 1994

S. No.

Description of goods

Conditions

(1)

(2)

(3)

1.

The following goods :-
(1) Foodstuffs
(2) Medicines 
(3) Medical stores of 
perishable nature 
(4) Clothing 
(5) Blankets

(i) the said goods have been imported by a charitdDie organisation in India as free gift to it from abroad or purchased out of donations received abroad in foreign exchange by it; 
(ii) the said goods are for free distribution to the poor and the needy without any distinction of caste, creed or race;
(iii) the importer, at the time of importation of the said goods :-
(a) produces a certificate to the Assistant Commissioner of Customs from the State Government concerned or from person or institution specified by the Central Board of Excise and Customs certifying that it is a bonafide organisation engaged in relief work and in the distribution of relief supplies to the poor and the needy without any distinction of caste, creed or race; or 
(b) otherwise satisfies the Assistant Commissioner in this regard;

(iv) the Assistant Commissioner is satisfied, having regard to the activities and bona fides of the importing organisation, the area of its operations; its financial resources; the status of the donor, the nature, value and quantity of the goods imported; the food and sartorial habits of the people amongst whom the imported goods are to be distributed; that the goods are bonafide gifts for free distribution to the poor and the needy without any distinction of caste, creed or race;
(v) the importer gives an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs to the effect that he would furnish from the State Government concerned or from person or institution specified by the Central Board of Excise and Customs within six months from the date of importation of the said goods or such extended period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow, a certificate stating that the said goods have been distributed to the poor and the needy, free of cost without any distinction of caste, creed or race;
(vi) where the said goods have been purchased out of donations received abroad in foreign exchange, the organisation has been permitted to maintain an account abroad by the Reserve Bank of India for the purpose of receiving funds donated overseas.

2.

Goods imported by the Indian 
Red Cross Society

At the time of importation, the importer produces to the Assistant Commissioner of Customs or Deputy Commissioner of Customs a certificate from the Secretary General, Indian Red Cross Society, to the effect that the goods in question are required for purposes of relief to distressed persons

3.

Drugs, medicines and medical equipments

(i) The said goods are required for the treatment of the victims of