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		| 37 Power of Central Government to make rules |  
		| 37A Delegation of Power |  
		| 37B Instructions to Central Excise Officers |  
		| 37C Service of decisions, orders, summons, etc |  
		| 37D Rounding off of duty, etc |  
		| 37E Publication of information respecting persons in certain cases |  
		| 38 Publication of rules and notifications and laying of rules before Parliament |  
		| 38A Effect of amendments, etc., of rules, notifications or orders |  
		| 39 Repeal of enactments |  
		| 40 Protection of action taken under the Act |  
		| 38B Savings of references to Chapter, Heading, Sub-heading and tariff item in Central Excise Tariff Act, 1985 |  |  |  |