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..... , - (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 (52 of 19 .....

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..... for 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. 1s .....

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