Clause 21 - Amendment of Customs Act , 1962 - Authority For Advance Rulings On Central Taxes Bill, 2007

Amendment of Customs Act , 1962. 21. In the Customs Act, 1962,— (a) in section 28E,— (i) for clause (e), the following clause shall be substituted, namely:— '(e) ''Authority'' means the Authority constituted under section 3 of the Authority for Advance Rulings on Central Taxes Act, 2007;'; (ii) clauses (f) and (g) shall be omitted; (b) sections 28F, 28G, 28L and 28M shall be omitted.