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    <description>The regulations establish the Customs Authority for Advance Rulings as the procedural framework for advance rulings under the Customs Act, issued under specified statutory powers, and expressly supersede the Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005 insofar as they relate to customs matters, with a commencement on publication in the Official Gazette.</description>
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