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    <title>Amendment of section 245-O</title>
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    <description>The amendment provides that the Authority will cease to function as the Authority for Advance Rulings for Customs matters on appointment of a dedicated Customs Authority for Advance Rulings, and from that appointment the Authority will act as an Appellate Authority for Chapter V Customs matters while being barred from admitting appeals against its earlier Advance Rulings decisions thereafter; it also prescribes which revenue Member must sit on the Bench for advance ruling applications relating to the Income tax Act.</description>
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      <description>The amendment provides that the Authority will cease to function as the Authority for Advance Rulings for Customs matters on appointment of a dedicated Customs Authority for Advance Rulings, and from that appointment the Authority will act as an Appellate Authority for Chapter V Customs matters while being barred from admitting appeals against its earlier Advance Rulings decisions thereafter; it also prescribes which revenue Member must sit on the Bench for advance ruling applications relating to the Income tax Act.</description>
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