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<h1>Continuity of Tariff References Ensured Under Section 38B Post-Repeal of Central Excise Tariff Act</h1> Section 38B of the Central Excise Act, 1944, addresses the continuity of references to Chapters, headings, sub-headings, and tariff items from the repealed Central Excise Tariff Act, 1985, following its repeal by the Central Goods and Services Tax Act, 2017. Despite the repeal, any such references in the First Schedule or related rules, regulations, notifications, circulars, orders, or instructions now pertain to the Fourth Schedule. This provision was inserted by the Taxation Laws (Amendment) Act, 2017, effective from July 1, 2017.