Section 107 - Amendment of act 62 of 1986 - Finance Act, 1987

107. Amendment of act 62 of 1986 In the Customs and Excise Revenues Appellate Tribunal Act, 1986, in section 5, after sub-section (3), the following Explanation shall be inserted, namely :- Explanation : For the purposes of sub-section (3), in computing the period during which a person has been a member of the Indian Customs and Central Excise Service, Group A , there shall be included any period during which the person has been a member of the Indian Customs Service Class I, or the Central Excise Service Class I, as the case may be, of the Indian Revenue Service immediately before the Constitution of the Indian Customs and Central Excise Service, Group A .