CBIC issued Notification No. 12/2026-Customs (N.T.) dated 01.02.2026 to hereby makes the following further amendments in the notification No. 135/2016-Customs (N.T.), dated the 2nd November, 2016 namely –
in the said notification, —
(i) after serial number (ii), the following serial number shall be inserted, namely: —
“(iii) Eligible Manufacturer Importer:
Provided that the class of Eligible Manufacturer Importer shall be permitted to make deferred payment of import duty up to the 31st March, 2028.”;
(ii) in the Explanation, after clause (ii), the following clause shall be inserted, namely:-
“(iii) Eligible Manufacturer Importer means Manufacturer Importer,”
2. This notification shall come into force on the date of its publication in the Official Gazette.
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