The Central Board of Indirect Taxes and Customs (CBIC) on December 22, 2023, issued amendments to notification no. 22/2022-Customs, dated April 30, 2022, which states “to give effect to the first tranche of India UAE CEPA”
The following has been stated namely: -
• In the said notification, in the Annexure, in the Table, Condition No. 2 has been substituted.
[Notification No. 66/2023-Customs]