Preservation of tariff references: prior citations to tariff chapters and headings now read as Fourth Schedule equivalents.

The new section 38B preserves existing references to Chapter, heading, sub heading or tariff item in the First Schedule of the repealed Central Excise Tariff Act, 1985 and in any rules, regulations or administrative instruments, and directs that such references shall be read as references to the corresponding Chapter, heading, sub heading or tariff item in the Fourth Schedule, notwithstanding the repeal effected by the Central Goods and Services Tax Act, 2017.

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