class="MsoNormal" style="text-align: justify;">The Central Board of Indirect Taxes and Customs (CBIC) on May 18, 2023, issued a notification to amend Notification No. 63/1994-Customs (N.T.) dated November 21, 1994.
The following has been amended namely: -
• Against serial number 6 relating to Nepal, against the item (12), in column (4), for the entry, the following entries shall be substituted, namely:-
(a) Road connecting Kolkata, Dunlop Bridge, Barrackpore, Krishna Nagar, Malda, Raiganj, Dalkola, Purnia, Araria, Forbesganj, and Jogbani in India, and Biratnagar in Nepal;
(b) The rail link route connecting Bathnaha - Indian Customs Yard, Jogbani in India, and Nepal Customs Yard, Biratnagar in Nepal.”
[Notification No. 37/2023-Customs (N.T.)]