Advance ruling definitions clarify the scope of 'Authority', 'Act' and application form under Customs rules. Rule 2 defines key terms: Act means the Customs Act, 1962; Authority means the Authority for Advance Rulings constituted under the Income-tax Act (substituted in 2017); and Form - Application for Advance Ruling (Customs) refers to the annexed form. Terms not defined in these rules bear the meanings assigned in the Act. A substitution note records the amendment altering the Authority's statutory reference.
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Provisions expressly mentioned in the judgment/order text.
Advance ruling definitions clarify the scope of 'Authority', 'Act' and application form under Customs rules.
Rule 2 defines key terms: Act means the Customs Act, 1962; Authority means the Authority for Advance Rulings constituted under the Income-tax Act (substituted in 2017); and Form - Application for Advance Ruling (Customs) refers to the annexed form. Terms not defined in these rules bear the meanings assigned in the Act. A substitution note records the amendment altering the Authority's statutory reference.
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