https://www.taxtmi.com/acts?id=23647 The amendment substitutes the clause defining Authority in section 23A so that Authority denotes the Authority for Advance Rulings as defined in the corresponding provision of the customs enactment, aligning the Central Excise Act's reference to the advance-ruling body with the parallel advance-ruling framework in related indirect-tax legislation. en-us Wed, 01 Feb 2017 18:25:34 +0530 Wed, 01 Feb 2017 18:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23647 The amendment substitutes the clause defining Authority in section 23A so that Authority denotes the Authority for Advance Rulings as defined in the corresponding provision of the customs enactment, aligning the Central Excise Act's reference to the advance-ruling body with the parallel advance-ruling framework in related indirect-tax legislation. Act-Rules Bills Wed, 01 Feb 2017 18:25:34 +0530 https://www.taxtmi.com/acts?id=23647