৬৷ The Excises and Salt Act, 1944 (I of 1944), অত:পর Excises Act বলিয়া উল্লিখিত, এর section 3 এর sub-section () এর পর নিম্নরূপ “Explanation” সংযোজিত হইবে, যথা:- “Explanation- For the purpose of levy and collection of duties under this section, classification and description of excisable goods shall be as per First Schedule of the Customs Act, 1969 (IV of 1969).”৷