Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D)
Transitional provision: transfer of pending advance ruling applications to the successor authority upon legislative assent. Transitional provision provides that, from the date the Finance Bill, 2017 receives the President's assent, every application and proceeding pending before the erstwhile Authority for Advance Rulings (Central Excise, Customs and Service Tax) shall stand transferred to the Authority from the stage at which such application or proceeding stood on the date of such assent.
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.
Transitional provision: transfer of pending advance ruling applications to the successor authority upon legislative assent.
Transitional provision provides that, from the date the Finance Bill, 2017 receives the President's assent, every application and proceeding pending before the erstwhile Authority for Advance Rulings (Central Excise, Customs and Service Tax) shall stand transferred to the Authority from the stage at which such application or proceeding stood on the date of such assent.
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