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of <h1>Amendment to Section 37B broadens scope to include implementing other provisions under Central Excise Act, enhancing enforcement.</h1> Section 37B of the Central Excise Act is amended to replace the words 'such goods' with 'such goods or for the implementation of any other provision of this Act.' This change broadens the scope of the section to include not only the regulation of specific goods but also the implementation of other provisions within the Act. This amendment was enacted as part of the Finance Act, 2016, reflecting a legislative intent to enhance regulatory and enforcement capabilities under the Central Excise framework.
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