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..... requires, - (a) Act means the Finance Act, 1994 (32 of 1994); 2 [(b) Authority means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 ( .....

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..... or Advance Rulings (Central Excise, Customs and Service Tax) has been substituted vide Notification No. 13/2007 ST dated 6/3/2007 2. Substituted vide Not. 12/2017 - Dated 31-3-2017 , w.e.f. .....

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