Advance Rulings Authority definition amended to align Central Excise rules with the Customs Act, clarifying authority reference. The Amendment Rules replace clause (b) of rule 2 of the Central Excise (Advance Rulings) Rules, 2002 to define 'Authority' by reference to the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962, thereby aligning the Central Excise advance-rulings definition with the Customs Act.