Definitions

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....vance ruling as defined in clause (b) of section 28E of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act) or clause (b) of section 23A of the Central Excise Act, 1944 (l of 1944) (hereinafter referred to as the Central Excise Act) or clause (A) of section 96A in, Chapter VA of the Finance Act, 1994 (32 of 1994) (Chapters V and VA of the said Act referred to herein as ....

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....n 96D of the Service Tax Provisions, as the case may be ; (ii) in relation to a ^2[Principal Commissioner or Commissioner, as  the case may be], means a person - (A) authorized in writing by the ^2[Principal Commissioner  or Commissioner] to act as an authorized representative; or (B) appointed by the Central Government as authorized representative or authorized by the Central B....

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....ication; or (ii) the ^2[Principal Commissioner or Commissioner, as  the case may be] designated by the Chairman of the Central Board of Excise and Customs in respect of the application ; (h) "Member" means a Member of the Authority and includes the Chairperson; (i) "petition" means any petition of interlocutory, incidental or ancillary nature or representation filed in a pending or d....

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.... post or otherwise, the Secretary of the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961) may be so designated by the Authority.] (l) words and expressions used and not defined herein but defined in the Customs Act or the Central Excise Act or the Service Tax Provisions, as the case may be, shall have the meanings respectively assigned to th....