Authority for advance rulings redefined as the central Authority; specific central excise provisions are omitted, altering the advance-ruling framework. The Central Excise Act amendment redefines Authority in section 23A to mean the Authority constituted under the Authority for Advance Rulings on Central Taxes Act and omits sections 23B, 23G and 23H, thereby removing those prior provisions related to advance rulings.
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Provisions expressly mentioned in the judgment/order text.
Authority for advance rulings redefined as the central Authority; specific central excise provisions are omitted, altering the advance-ruling framework.
The Central Excise Act amendment redefines Authority in section 23A to mean the Authority constituted under the Authority for Advance Rulings on Central Taxes Act and omits sections 23B, 23G and 23H, thereby removing those prior provisions related to advance rulings.
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