Clause 10 – Draft-Bills-Reports – CENTRAL EXCISE – TAXATION LAWS (AMENDMENT) BILL, 2017 – Clause 10 – Insertion of a new section 38B. 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 tariff item in Central Excise Tariff Act, 1985. "38B. 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
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