On 31st March 2023, the Ministry of Finance (MoF) issued a Press Release amending the prior issued Notification No. 36/2001- Customs (N.T.), through the exercise of powers as conferred under Section 14, Sub-Section (2) of the Customs Act, 1962 (52 of 1962), where the Central Board of Indirect Taxes and Customs, upon being satisfied that it is necessary and expedient to do so, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001 – Customs (N.T.0, issued on 3rd August 2001, published in the Gazette of India, Extraordinary, Part – II, Section 3, Sub-Section (ii), via number S.O. 748 (E), published on 3rd August 2002, namely