Restriction on revision of entries where instrument-based schemes prescribe an alternative reversal procedure, limiting reassessment of availed benefits. No revision of customs entry will be made where a benefit under an instrument-based scheme or under notifications/regulations issued under the Customs Act or Customs Tariff Act has been availed and is to be reversed, if the relevant notification or regulation prescribes a different procedure for reversal; this restriction is specified under the power conferred by section 18A(5)(c) of the Customs Act and commences from the stated effective date.