| 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 |