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Amendment of section 245Q.
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.... the words "advance ruling under this Chapter", the words, figures and letters "or under Chapter V of the Customs Act, 1962 (52 of 1962) or under Chapter IIIA of the Central Excise Act, 1944 (1 of 194....
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.... such manner as may be prescribed. It is proposed to amend the said section so as to provide that an application for advance ruling may also be made under Chapter V of the Customs Act, 1962 or under ....