Amendment of section 37B
141. In the Central Excise Act, in section 37B, for the words “such goods”, the words “such goods or for the implementation of any other provision of this Act” shall be substituted.
Notes on Clauses:
Clause 141 seeks to amend section 37B of the Central Excise Act, to insert the words “or for the implementation of any other provision of this Act” in section 37B so as to empower the Board to issue orders, instructions and directions for the implementation of any other provision of the said Act.