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Insertion of a new section 38B.

Clause 10 - Draft-Bills-Reports - 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, heading, sub-heading and tar .....

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ading, sub-heading or tariff item, as the case may be, in the First Schedule to the said Act or in any rules or regulations made thereunder, or in any notification, circular, order or instruction issued thereunder, shall mean a reference to the Chapt .....

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