MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 30th March, 2023
No.19/2023-Customs (N.T.)

S.O. (E). — In exercise of the powers conferred by sub-section (4) of section 51A of the
Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs, on
being satisfied that it is necessary and expedient to do so, hereby makes the following
further amendments to the notification No.19/2022-Customs (N.T.) dated the 30th March
2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)
vide S.O. 1512 (E), dated the 30th March, 2022, namely, -

a. In the said notification, in para 1(III), after the words, `used for making`, the word
`electronic` shall be inserted;
b. In the said notification, in para 2, for the words, `1st April, 2023`, the words `1st
May, 2023` shall be substituted.

[F. No. 442/02/2017-Cus IV(Pt)]
ANANTH RATHAKRISHNAN, Director (Customs).

Note : The principal notification was published in the Gazette of India,
Extraordinary, Part-II, Section-3, Sub-section (ii), vide notification no. 19/2022–Customs
(N.T.), dated the 30th March, 2022, vide number S. O. 1512 (E), dated the 30th March,
2022 and was amended by notification number 48/2022-Customs (N.T.) dated the 31st
May, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(ii) vide number S.O. 2494 (E), dated the 31st May, 2022 and notification number 99/2022-
Customs (N.T.) dated the 29th November, 2022, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 5540 (E), dated the
29th November, 2022.