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<h1>Amendment to Section 3A replaces earlier schedule references with the Fourth Schedule, altering the tariff-schedule citation.</h1> The Central Excise Act amendment substitutes in section 3A, Explanation 1 the prior reference to the 'First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985' with a reference to the Fourth Schedule, thereby changing the tariff-schedule citation used for the application of section 3A.
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