Section 87 of Finance Act 2018
[Section 87 of Finance Act 2018 deals with Amendment of Chapter heading and is covered in CHAPTER IV INDIRECT TAXES]
Amendment of Chapter heading
87. In the Customs Act, in Chapter XI, in the heading, for the word “POST”, the words “POST, COURIER” shall be substituted.
Finance Act 2018 : Assented by President : Download Print Notification