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of <h1>Central Board Amends Notification 40/2012 to Include New Item u/s 99A Effective May 24, 2018.</h1> Notification No. 44/2018-Customs (N.T.) issued by the Central Board of Indirect Taxes and Customs amends Notification No. 40/2012-Customs (N.T.) dated May 2, 2012. This amendment, effective from May 24, 2018, involves the insertion of a new item '(xxxa) Section 99A' into the table against serial number 3, column (3) of the original notification. This change is made under the authority granted by clause (34) of section 2 of the Customs Act, 1962. The principal notification was last amended on December 14, 2017, by Notification No. 115/2017-Customs (N.T.).
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