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    <title>Amendment of section 38.</title>
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    <description>Amendment expands the scope of section 38(2) of the Central Excise Act by inserting the words &quot;, section 5B&quot; after the reference to sub-section (1) of section 5A, thereby making section 38(2) expressly applicable to notifications issued under section 5B.</description>
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      <description>Amendment expands the scope of section 38(2) of the Central Excise Act by inserting the words &quot;, section 5B&quot; after the reference to sub-section (1) of section 5A, thereby making section 38(2) expressly applicable to notifications issued under section 5B.</description>
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