Inclusion of section 35H expands the cross reference so section 35J(1) applies where 35G or 35H conditions arise. The amendment substitutes the words 'under section 35G,' with 'under section 35G or section 35H,' in section 35J(1) of the Central Excise Act, thereby extending the cross reference so that the operative scope of section 35J(1) covers circumstances arising under either section 35G or section 35H.