Awards for Exceptionally Meritorious Service conferred on customs and indirect tax officers under the statutory awards scheme. The President has authorised medals and appreciation certificates for two categories-Exceptionally Meritorious Service rendered at the Risk of Life and Specially Distinguished Record of Service-to named officers and staff of the customs and indirect tax administration. The awards are conferred under clause (a)(i) and (ii) of paragraph 1 of the Scheme published in the Gazette Extraordinary Notification dated 5th November, 1962, as amended, with administrative file references noted.