¹[38B. Savings of references to Chapter, Heading, Sub-heading and tariff item in Central Excise Tariff Act, 1985.

Notwithstanding the repeal of the Central Excise Tariff Act, 1985 (5 of 1986) by sub-section (1) of Section 174 of 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 regulations made thereunder, or in any notification, circular, order or instruction issued thereunder, shall mean a reference to the Chapter, heading, sub-heading or tariff item, as the case may be, in the Fourth Schedule.]

Notes:

1. Inserted By Act 18 of 2017. S.10