https://www.taxtmi.com/acts?id=23817 The amendment substitutes the definition of Authority in section 23A of the Central Excise Act, adopting the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, thereby aligning the excise definition with the Customs Act formulation for the advance-rulings authority. en-us Thu, 23 Mar 2017 16:05:18 +0530 Thu, 23 Mar 2017 16:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23817 The amendment substitutes the definition of Authority in section 23A of the Central Excise Act, adopting the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, thereby aligning the excise definition with the Customs Act formulation for the advance-rulings authority. Act-Rules F. Acts / Amendment Acts Thu, 23 Mar 2017 16:05:18 +0530 https://www.taxtmi.com/acts?id=23817