Customs exemption for foreign gift goods authorises central excise assistant commissioners to issue distribution certificates under bilateral agreements. Goods gifted free of cost under specified bilateral agreements are exempted from payment of customs duty under Sl. No. 8 of Notification No. 148/94 Cus but must meet bilateral agreement conditions. Where agreements require a certificate confirming distribution to the poor and needy, the Board authorises jurisdictional Assistant Commissioners/Deputy Commissioners of Central Excise to issue the required distribution certificates for imports under those agreements.