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<h1>Insertion of section 3C revises section 38 cross references in the Central Excise Act under the tax amendment.</h1> The Taxation Laws (Amendment) Act, 2017 amends section 38 of the Central Excise Act by inserting the reference to section 3C immediately after the existing reference to section 3A, thereby bringing the newly inserted provision within the scope of section 38's cross references.
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