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<h1>Definitions Clarified in Authority for Advance Rulings Regulation 2005: Key Terms Explained for Customs, Excise, and Service Tax.</h1> The Authority for Advance Rulings (Customs, Central Excise, and Service Tax) Procedure Regulation, 2005, outlines definitions for terms used within the regulations. Key definitions include 'advance ruling,' referring to specific sections of the Customs Act, Central Excise Act, and Service Tax Provisions. An 'applicant' is defined by relevant clauses in these acts, while an 'authorized representative' pertains to individuals representing applicants or officials. The 'Authority' is the body constituted under specific sections of these acts, and 'Chairperson' and 'Member' refer to roles within the Authority. The 'Secretary' is a designated official, with provisions for designation from the Income-tax Act if necessary.