The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 39/96-Customs, dated the 23rd July, 1996 [G.S.R. 291(E), dated the 23rd July, 1996] and was last amended by notification No. 146/2000-Customs, dated 15th December, 2000 [G.S.R. 918 (E), dated the 15th December, 2000].
