Section 1
[(1B) (i) The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) may, 2 [by order], constitute such Committees as may be necessary for the purposes of this Act.
[(1B) (i) The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) may, 2 [by order], constitute such Committees as may be necessary for the purposes of this Act.