Section 2. 1st January, 1964, vide notification No. S.O. 3606, dated 30th December 1963, see Gazette of India, Extraordinary Part II, sec. 3 (ii)

2. 1st January, 1964, vide notification No. S.O. 3606, dated 30th December 1963, see Gazette of India, Extraordinary Part II, sec. 3 (ii). 3. Subs. by Act 13 of 2018, s.160, for "the Central Board of Excise and Customs" (w.e.f 29-3-2018).