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of <h1>New Section 38B Aligns Excise References with GST Act; Updates Tariff References Post-Repeal of 1985 Act.</h1> Clause 10 of the Taxation Laws (Amendment) Bill, 2017 proposes the insertion of section 38B into the Central Excise Act. This section addresses the continuation of references to Chapters, headings, sub-headings, and tariff items from the repealed Central Excise Tariff Act, 1985, as per the Central Goods and Services Tax Act, 2017. It ensures that any such references in the First Schedule, rules, regulations, notifications, circulars, orders, or instructions will now refer to the corresponding items in the Fourth Schedule.
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