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of <h1>Amendment to Section 37B: Expanding Board's Authority to Implement Provisions Beyond Goods in Central Excise Act.</h1> Clause 141 of the Finance Bill, 2016 proposes an amendment to section 37B of the Central Excise Act. The amendment involves replacing the existing phrase 'such goods' with 'such goods or for the implementation of any other provision of this Act.' This change aims to empower the Board to issue orders, instructions, and directions not only concerning goods but also for the implementation of any other provisions within the Act.
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