https://www.taxtmi.com/acts?id=10749 The amendment replaces clause (e) of section 23A to define Authority as the Authority for Advance Rulings constituted under subsection (1) or authorised under subsection (2A) of section 28F of the Customs Act, thereby tying the Central Excise definition to the Advance Rulings mechanism established under the Customs Act. en-us Tue, 04 Aug 2009 18:04:24 +0530 Sat, 08 Aug 2009 15:23:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10749 The amendment replaces clause (e) of section 23A to define Authority as the Authority for Advance Rulings constituted under subsection (1) or authorised under subsection (2A) of section 28F of the Customs Act, thereby tying the Central Excise definition to the Advance Rulings mechanism established under the Customs Act. Act-Rules F. Acts / Amendment Acts Tue, 04 Aug 2009 18:04:24 +0530 https://www.taxtmi.com/acts?id=10749