Definitions.

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..... requires, (a) "Act" means the Central Excise Act, 1944 (1 of 1944); 2[(b) "Authority" means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1 .....

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..... "the Authority for Advance Rulings (Central Excise, Customs and Service Tax)" has been substituted vide Notification no. 16/2007 CE (NT) 2. Substituted vide Not. 8/2017 - Dated 31-3-2017, w .....

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