https://www.taxtmi.com/acts?id=1324 Rule 2 defines key terms: Act means the Customs Act, 1962; Authority means the Authority for Advance Rulings constituted under the Income-tax Act (substituted in 2017); and Form - Application for Advance Ruling (Customs) refers to the annexed form. Terms not defined in these rules bear the meanings assigned in the Act. A substitution note records the amendment altering the Authority's statutory reference. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 04 Apr 2017 14:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1324 Rule 2 defines key terms: Act means the Customs Act, 1962; Authority means the Authority for Advance Rulings constituted under the Income-tax Act (substituted in 2017); and Form - Application for Advance Ruling (Customs) refers to the annexed form. Terms not defined in these rules bear the meanings assigned in the Act. A substitution note records the amendment altering the Authority's statutory reference. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1324