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of <h1>Key Definitions in Central Excise (Advance Ruling) Rules 2002: 'Act,' 'Authority,' and 'Form-Application' Explained</h1> In the Central Excise (Advance Ruling) Rules, 2002, key definitions are provided for terms used within the rules. The term 'Act' refers to the Central Excise Act, 1944. 'Authority' is defined as the Authority for Advance Rulings as per section 28E of the Customs Act, 1962. The 'Form-Application for Advance Rulings (Central Excise)' is the designated form included in these rules. Any terms not specifically defined within these rules but mentioned in the Act will carry the meanings assigned to them in the Act. Amendments have been made to these definitions over time, as noted in the accompanying notifications.
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