Section 112 - Amendment of section 23A. - Finance Act, 2017

Excise Amendment of section 23A. 112. In the Central Excise Act, 1944 (1 of 1944.) (hereinafter referred to as the Central Excise Act), in section 23A, for clause (e), the following clause shall be substituted, namely: (e) Authority means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962; . (52 of 1962.)