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    <description>Defines core terminology for the Indirect Tax Dispute Resolution Scheme, 2016: Act refers to the Customs Act, 1962, the Central Excise Act, 1944, or Chapter V of the Finance Act, 1994; officeholders and roles such as Assistant Commissioner, Commissioner, designated authority and declarant are specified; &quot;impugned order&quot; and &quot;indirect tax dispute&quot; are defined with reference to appeals before the Commissioner (Appeals); &quot;tax&quot; includes duty; undefined terms take meanings from the Act or rules.</description>
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