The Central Board of Indirect Taxes and Customs (CBIC) on March 30, 2023, issued a notification to amend the notification No.19/2022-Customs (N.T.) dated March 30, 2022, related to the exemption of deposits from the provision of Section 51 A of the Customs Act, 1962.
The following amendments have been stated:
• In para 1(III), after the words, `used for making’, the word `electronic` has been inserted.
• In para 2, for the words, `April 01, 2023`, the words May 01, 2023` has been substituted.
[Notification No.19/2023-Customs (N.T.)]