The notification amends earlier notification 135/2016 dated 2nd November 2016 to expand the scope of the deferred payment of import duty facility under the proviso to Section 47(1) of the Customs Act. A new class of importers titled ‘Eligible Manufacturer Importer’ has been inserted after the existing categories. The Eligible Manufacturer Importer means a Manufacturer Importer. They are expressly permitted to make deferred payment of import duty up to 31st March 2028, thereby extending a time-bound benefit.