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Resident firm specified as class of person for the purpose of Advance Ruling

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..... ms (N.T.) New Delhi, the 1st March, 2015 G.S.R. 134 (E).- In exercise of the powers conferred by sub-clause (iii) of clause (c) of section 28E of the Customs Act, 1962 (52 of 1962), the Central Government hereby specifies resident firm as class of persons for the purposes of the said sub-clause. Explanation. - For the purposes of this notification,- (a) firm shall have the .....

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