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<h1>Savings of tariff references: references to excise tariff chapters and headings now read as references to the Fourth Schedule.</h1> A new section 38B preserves the meaning of references to Chapter, heading, sub heading or tariff item in the First Schedule or in any rules, regulations, notifications, circulars, orders or instructions under the repealed Tariff Act, by declaring such references to be references to the corresponding items in the Fourth Schedule.
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