The Central Board of Indirect Taxes and Customs (CBIC) on March 13, 2024, issued a notification to amend notification no. 12/97-Customs (N.T.) dated April 02, 1997, related to the Inland Container Depots (ICD) for loading and unloading of goods.
The following amendment has been stated:
• In the Table, after serial number 2 and the entries relating thereto, the serial number 2A and entries have been inserted.
[Notification No. 21/2024-Customs (N.T.)]