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Amendment of section 28E.

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..... raised by the applicant in his application in respect of any goods prior to its importation or exportation; ; (iii) after clause (b), the following clause shall be inserted, namely:- (ba) Appellate Authority means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961); ; (iv) for clause (c), the following clause shall be substituted, namely:- (c .....

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