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Insertion of a new section 38B.

Clause 10 - CENTRAL EXCISE - Goods and Services Tax - Clause 10 - 10. In the Central Excise Act, after section 38A, the following section shall be inserted, namely:- Savings of references to Chapter, .....

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the Central Goods and Services Tax Act, 2017, any reference to the Chapter, heading, sub-heading or tariff item, as the case may be, in the First Schedule to the said Act or in any rules or regulation .....

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