Saving of tariff references now treated as Fourth Schedule references under GST to preserve existing classification citations. Section 38B preserves existing citations to Chapters, headings, sub headings and tariff items from the First Schedule of the repealed Central Excise Tariff Act, 1985, by directing that such references in that Act or in rules, regulations, notifications, circulars, orders or instructions shall be read as references to the corresponding entries in the Fourth Schedule, thereby maintaining continuity of tariff classification references.