Regulation 1 - Short title and commencement - Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulation, 2005

[M.F. (D.R.) Notification No. 1/2005-AAR, dated 7-1-2005 as amended.] In exercise of the powers conferred by section 28M of the customs Act, 1962 (52 of 1962), section 23H of the Central Excise Act, 1944 (1 of 1944) and section 96H of the Finance Act, 1994 (32 of 1994) and in supersession of the Authority for Advance Rulings (Procedural) Rules, 2003, except as respects things done or omitted to be done before such supersesssion, the Authority for Advance Rulings (Customs, Central Excise and Service Tax) hereby makes the following regulations to regulate its own procedure in all matters arising out of the exercise of its powers under the said Acts, namely :- 1. Short title and commencement.- (1) These regulations may be called the Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005 [ AARUL (CEST) Procedure Regulations ]. (2) They shall come into force on the 26th January, 2005.