Amendment of section 23A.
106. In section 23A of the Central Excise Act, for clause (e), the following clause shall be substituted, namely:—
'(e) "Authority" means the Authority for Advance Rulings, constituted under sub-section (1), or authorised by the Central Government under sub-section (2A), of section 28F of the Customs Act, 1962 (52 of 1962)".
Notes on Clauses:
Clause 106 of the Bill proposes to amend section 23A of the Central Excise Act by amending the definition of "Authority" in clause (e) thereof.
