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Customs Notification No. 100/2010
October, 05th 2010


Government of India

Ministry of Finance

(Department of Revenue)


New Delhi, the 30th  September, 2010


Notification No. 100/2010-Customs


G.S.R.796 (E).-   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 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 by the Lille Fro Foundation and intended for donation to the Ladakh Autonomous Hill Development Council for the purposes of the relief operations in the Ladakh region  from,


    (a)    the whole of the duty of customs leviable thereon under the First Schedule to the said Customs Tariff Act; and

    (b)    the whole of additional duty of customs leviable thereon under the section 3 of the said Customs Tariff Act, subject to the following conditions, namely:-

                                          (i)   that it is certified by the importer on the relevant clearance documents that the goods are intended to be donated to the Ladakh Autonomous Hill Development Council for the purposes of the relief operations in the Ladakh region without making any charge therefor; and

                                        (ii)   that the importer produces before the Deputy Commissioner or the Assistant Commissioner of Customs, as the case maybe, within six months from the date of importation of the said goods or within such extended period as the said officer may allow, but not later than one year from the date of importation, a certificate from the Chief Executive Officer of Ladakh Autonomous Hill Development Council that the said goods have been donated to the Ladakh Autonomous Hill Development Council for use for the aforesaid purpose.

2.      This notification shall remain in force upto and inclusive of the 30th September, 2011.


[F.No. 354/180/2010-TRU]



Under Secretary to the Government of India

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