Advance ruling definitions clarify 'Act' and 'Authority' scopes, and identify the application form and reliance on Act meanings. The rules define key terms: "Act" means the Central Excise Act, 1944; "Authority" means the Authority for Advance Rulings as defined under the Customs ... Summary
Advance ruling definitions clarify 'Act' and 'Authority' scopes, and identify the application form and reliance on Act meanings.
The rules define key terms: "Act" means the Central Excise Act, 1944; "Authority" means the Authority for Advance Rulings as defined under the Customs Act; and the application "Form" is the form appended to the rules. Words not defined in the rules adopt the meanings assigned in the Act. Supplementary notes record substitutions to the Authority's description by later notifications.
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