Advance rulings jurisdiction transfer: Authority's AAR role ends and it becomes Appellate Authority once Customs AAR is appointed. The amendment provides that the Authority will cease to function as the Authority for Advance Rulings for Customs matters on appointment of a dedicated Customs Authority for Advance Rulings, and from that appointment the Authority will act as an Appellate Authority for Chapter V Customs matters while being barred from admitting appeals against its earlier Advance Rulings decisions thereafter; it also prescribes which revenue Member must sit on the Bench for advance ruling applications relating to the Income tax Act.