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of <h1>Central Excise Rules Amended: 'Authority' Redefined as per Customs Act, 1962, Effective April 1, 2017.</h1> The Central Excise (Advance Rulings) Amendment Rules, 2017, effective from April 1, 2017, modifies the Central Excise (Advance Rulings) Rules, 2002. The amendment redefines the term 'Authority' in Rule 2 as the Authority for Advance Rulings, as specified in clause (e) of section 28E of the Customs Act, 1962. This change is enacted under the powers granted by section 37, along with sub-sections of sections 23C and 23D of the Central Excise Act, 1944. The notification was issued by the Ministry of Finance, Central Board of Excise and Customs.
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