Distribution certificate authorisation allows assistant commissioners to certify free-distribution imports for exemption under the notification provision. Authorisation is granted for jurisdictional Assistant Commissioners of Central Excise to issue the distribution certificates required for customs duty exemption on goods imported by recognised charitable organisations for free distribution; the certificate confirms distribution to the poor and needy under departmental supervision. Certification of the bonafide nature of the organisation remains with the State Government. Assessing Officers and the trade are to be informed and a model certificate form is appended.