Article of Schedule I-A, as the case may be,” shall be inserted.

Amendment of section 32 Amendment of section 32.— In the proviso to section 32 of the principal Act,

1. (i) in clause (a), after the words “any instrument”, the words, bracket and figures “other than an instrument chargeable with duty under item

1. (2) of the first proviso to section 3” shall be inserted;
   • (ii) in clause (b), the word “or” occurring at the end shall be omitted;
   • (iii) in clause (c), the word “or” shall be inserted at the end;
   • (iv) after clause (c), the following clause shall be inserted, namely:— “(d) any instrument chargeable with duty under item
2. (2) of the first proviso to section 3 and brought to him after the expiration of three months from the date on which it is first received in the Union territory.”.