08/2017-integrated tax (rate)

Sirs/Madams,

Please can any one clarify me the 08/2017-Integrated Tax (Rate) , corrigendum regarding 

(i) after line 6, insert “4. Where the value of taxable service provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India is not available with the person liable for paying integrated tax, the same shall be deemed to be 10 % of the CIF value (sum of cost, insurance and freight) of imported goods.”;