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of <h1>Central Excise Act amended: Section 23A updated, sections 23B, 23G, 23H omitted for clearer tax rulings framework.</h1> The amendment to the Central Excise Act, 1944, involves changes in section 23A, where clause (e) is replaced to define 'Authority' as the entity constituted under section 3 of the Authority for Advance Rulings on Central Taxes Act, 2007. Additionally, sections 23B, 23G, and 23H are omitted from the Act. These changes are part of the broader legislative updates under the Authority for Advance Rulings on Central Taxes Bill, 2007, aimed at refining the statutory framework for advance tax rulings.
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