Rule 2 - Definitions - Customs (Advance Rulings) Rules, 2002

2. Definitions. - In these rules, unless the context otherwise requires, - (a) Act means the Customs Act, 1962 (52 of 1962); 1 [ (b) Authority means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961) ] (c) Form - Application for Advance Ruling (Customs) means the form annexed [See Form 122 in Part 5] 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. Substituted vide Not. 29/2017 - Dated 31-3-2017, with effect from the 1st day of April, 2017 before it was read as, (b) Authority means the Authority for Advance Rulings (Central Excise, Customs and Service Tax) constituted under section 28F of the Customs Act, 1962 (52 of 1962).