Amendment of Act 54 of 1963 :
Section – 160. In the Central Boards of Revenue Act, 1963, with effect from the date on which the Finance Bill, 2018 receives the assent of the President,—
| (a) | “the Central Board of Excise and Customs” shall be renamed as “the Central Board of Indirect Taxes and Customs”; | |
| (b) | throughout the Act, for the words “Excise and Customs”, wherever they occur, the words “Indirect Taxes and Customs” shall be substituted, and such other consequential amendments as the rules of grammar may require shall also be made. |