Amendment of section 2

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Full Text of the Document

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....e words "Central Board of Indirect Taxes and Customs" shall be substituted; (ii) for the words "the Appellate Authority and the Appellate Tribunal", the words, brackets and figures "the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171" shall be substituted; (b) in clause (17), for sub-clause (h), the following sub-clause shall be substi....