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of <h1>Section 23I: Transfer of Pending Applications to New Authority Post-Finance Bill 2017 Assent</h1> Section 23I of the Central Excise Act, 1944, introduced by the Finance Act 2017, stipulates that from the date the Finance Bill, 2017 receives presidential assent, all applications and proceedings pending before the former Authority for Advance Rulings (Central Excise, Customs and Service Tax) will be transferred to the new Authority. This transfer will occur at the stage each application or proceeding was at on the date of the assent.
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