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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 23A: 'Authority' now defined as Authority for Advance Rulings under Customs Act Section 28F.</h1> Section 23A of the Central Excise Act has been amended by the Finance (No. 2) Act, 2009. The amendment involves the substitution of clause (e) to define 'Authority' as the Authority for Advance Rulings. This Authority is constituted under sub-section (1) or authorized by the Central Government under sub-section (2A) of section 28F of the Customs Act, 1962.
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