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Amendment of section 28H.

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....d), the following clause shall be substituted, namely:-- "(d) applicability of notifications issued in respect of tax or duties under this Act or the Customs Tariff Act, 1975 (51 of 1975) or any tax....

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.... '(5) The applicant may be represented by any person resident in India who is authorised in this behalf. Explanation.--For the purposes of this sub-section "resident" shall have the same meaning as ....