In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Gvernment, being satisfied that it is necessary in the public interest so to do, hereby exempts the each of the goods specified in column (2) of the Table annexed hereto when imported into India from the Union of Mynamar form so much of that portion of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as is in excess of 5 per cent valorem:

Provided that the importer produces evidence to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs that such goods have, in fact, been produced in the Union of Myanmar and are imported into India through the land route from a notified land customs station.