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<h1>Amendment to Procedure Regulations: 'Secretary' now defined as a Commissioner or Joint Commissioner for Advance Rulings.</h1> The Authority for Advance Rulings has amended the Procedure Regulations, 2005, concerning Central Excise, Customs, and Service Tax. Effective upon publication in the Official Gazette, the amendment modifies regulation 2, clause (k), defining 'Secretary' as a Commissioner of Customs or Central Excise designated by the Authority. This designation can also include an Additional or Joint Commissioner. If no Commissioner is designated due to lack of sanction or other reasons, the Secretary of the Authority for Advance Rulings under the Income-tax Act, 1961, may be appointed as Secretary.