Insertion of a new section 38B.10. In the Central Excise Act, after section 38A, the following section shall be inserted, namely:-"38B. Savings of references to Chapter heading, sub-heading and tariff item in Central Excise Tariff Act, 1985.-Notwithstanding the repeal of the Central Excise Tariff Act, 1985 (5 of 1986) by sub-section (1) of section 174 of the Central Goods and Services Tax Act, 2017, any reference to the Chapter, heading, sub-heading or tariff item, as the case may be, in the First Schedule to the said Act or in any rules or regulations made thereunder, or in any notification, circular, order or instruction issued thereunder, shall mean a reference to the Chapter, heading, sub-heading or tariff item, as the case may be, in the Fourth Schedule.".
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