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of <h1>Central Excise Act Update: Section 23-I Transfers Pending Cases to New Authority After Finance Act 2017 Implementation.</h1> Section 23-I is added to the Central Excise Act as a transitional provision following the Finance Act, 2017. It stipulates that all applications and proceedings pending before the former Authority for Advance Rulings related to Central Excise, Customs, and Service Tax will be transferred to the new Authority. This transfer occurs from the point at which each application or proceeding was on the date the Finance Bill, 2017, received presidential assent.
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