Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
Try it now in Case Laws β


Just a moment...
Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>New Section 38B Ensures Continuity in References Post-Repeal of Central Excise Tariff Act, 1985</h1> Section 38B is introduced into the Central Excise Act following section 38A. This new section addresses the continuation of references to Chapters, headings, sub-headings, and tariff items from the repealed Central Excise Tariff Act, 1985, due to the enactment of the Central Goods and Services Tax Act, 2017. It specifies that such references in the First Schedule, or any related rules, regulations, notifications, circulars, orders, or instructions, will now pertain to the corresponding items in the Fourth Schedule, ensuring continuity and clarity in legal and regulatory references.