CBIC issued Notification No 14/2023-Customs dated 28.2.2023 regarding Seeks to amend notification no. 104/94-Customs, dated 16.03.1994.
In the said notification, after the Second proviso, the following Explanation shall be
inserted, namely: –
“Explanation.- A device such as tag, tracking device or data logger already affixed on the container at the time of import shall also be eligible for exemption from the duty of customs and the integrated tax as is available to the said container under this notification.”.