Rule 2 - Definitions. - Central Excise (Advance Ruling) Rules, 2002

2. Definitions. - In these rules, unless the context otherwise requires, (a) Act means the Central Excise Act, 1944 (1 of 1944); 2 [(b) Authority means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962);] (c) Form-Application for Advance Rulings (Central Excise) means the form appended to these rules. (d) Words and expressions used and not defined herein but defined in the Act shall have the meanings respectively, assigned to them in the Act. ************************* Notes : 1. For the words the Authority for Advance Rulings , the words and brackets the Authority for Advance Rulings (Central Excise, Customs and Service Tax) has been substituted vide Notification no. 16/2007 CE (NT) 2. Substituted vide Not. 8/2017 - Dated 31-3-2017 , w.e.f. 1st day of April, 2017 , before it was read as, (b) Authority means 1 [the Authority for Advance Rulings (Central Excise, Customs and Service Tax)] constituted under section 28F of the Customs Act, 1962 (52 of 1962).