https://www.taxtmi.com/circulars?id=1521 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. en-us Thu, 28 Aug 2003 00:00:00 +0530 Sun, 20 Jan 2008 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1521 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. Circulars Customs Thu, 28 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1521