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    <description>Declares that Commissioners of Central Excise are to be Commissioners of Customs within their respective jurisdictions as specified under rule 3 of the Central Excise Rules, 2002, substituting the earlier serial entry in the principal notification and effected under section 4(1) of the Customs Act, 1962.</description>
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      <description>Declares that Commissioners of Central Excise are to be Commissioners of Customs within their respective jurisdictions as specified under rule 3 of the Central Excise Rules, 2002, substituting the earlier serial entry in the principal notification and effected under section 4(1) of the Customs Act, 1962.</description>
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