Definitions

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e requires, - (a) "Act" means the Finance Act, 1994 (32 of 1994); ^2[(b) "Authority" means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce Rulings (Central Excise, Customs and Service Tax)" has been substituted vide Notification No. 13/2007 ST dated 6/3/2007 2. Substituted vide Not. 12/2017 - Dated 31-3-2017, w.e.f. 1st day of Apri....