Resident firm specified as class of person for the purpose of Advance Ruling

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Full Text of the Document

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.....T.) New Delhi, the 1st March, 2015 G.S.R. 156 (E).- In exercise of the powers conferred by sub-clause (iii) of clause (c) of section 23A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby specifies "resident firm" as class of persons for the purposes of the said sub-clause. Explanation. - For the purposes of this notification,- (a) "firm" shall have the meaning assigne....