Advance ruling definitions clarify applicant, authorized representative, Authority, and procedural roles for advance determinations. Definitions for the Authority for Advance Rulings link key terms to corresponding statutory provisions: advance ruling, applicant and application are defined by reference to the Customs, Central Excise and Service Tax enactments; authorized representative covers representatives for applicants and for specified Principal Commissioners or Commissioners; Authority, Chairperson and Member identify the constituted body and its officers; petition and Rules are defined for procedural use; Secretary is a designated Principal Commissioner or Commissioner (or designated alternatives) and undefined terms inherit meanings from the relevant Acts.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance ruling definitions clarify applicant, authorized representative, Authority, and procedural roles for advance determinations.
Definitions for the Authority for Advance Rulings link key terms to corresponding statutory provisions: advance ruling, applicant and application are defined by reference to the Customs, Central Excise and Service Tax enactments; authorized representative covers representatives for applicants and for specified Principal Commissioners or Commissioners; Authority, Chairperson and Member identify the constituted body and its officers; petition and Rules are defined for procedural use; Secretary is a designated Principal Commissioner or Commissioner (or designated alternatives) and undefined terms inherit meanings from the relevant Acts.
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