Definitions

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Full Text of the Document

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....s defined in sub-section (2) of section 146A of the Act; (ii) in relation to a Principal Commissioner or Commissioner, means a person - (A) authorised in writing by the Principal Commissioner or Commissioner to act as an authorised representative; or (B) appointed by the Central Government as authorised representative or authorised by the Central Board of Indirect Taxes and Customs to appea....