Regulation 2 - Definitions - Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulation, 2005

2. Definitions.- In these regulations, unless the context otherwise requires, (a) advance ruling means an advance ruling as defined in clause (b) of section 28E of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act) or clause (b) of section 23A of the Central Excise Act, 1944 (l of 1944) (hereinafter referred to as the Central Excise Act) or clause (A) of section 96A in, Chapter VA of the Finance Act, 1994 (32 of 1994) (Chapters V and VA of the said Act referred to herein as the Service Tax Provisions), as the case may be; (b) applicant means an applicant as defined in clause (c) of section 28E of the Customs Act or clause (c) of section 23A of the Central Excise Act or clause .(b) of section 96A of the Service Tax Provisions, as the case may be; (c) application means an application under sub-section (1) of section 28H of the Customs Act or sub-section (1) of section 23C of the Central Excise Act or sub-section (1) of section 96C of the Service Tax Provisions, as the case may be; (d) authorized representative ,- (i) in relation to an applicant means an authorized representative as defined in sub-section (2) of section 146A of the Customs Act or sub-section (2) of section 35Q of the Central Excise Act or referred to in sub-section (5) of section 96D of the Service Tax Provisions, as the case may be ; (ii) in relation to a 2 [Principal Commissioner or Commissioner, as the case may be], means a person - (A) authorized in writing by the 2 [Principal Commissioner or Commissioner] to act as an authorized representative; or (B) appointed by the Central Government as authorized representative or authorized by the Central Board of Excise and Customs to appear, plead and act for the 2 [Principal Commissioner or Commissioner, as the case may be] in any proceeding before the Authority; (e) Authority means the Authority for Advance Rulings constituted under section 28F of the Customs Act and referred to in clause (e) .of section 23A of the Central Excise Act and clause (d) of section 96A of the Service Tax Provisions; (f) Chairperson means the Chairperson of the Authority; (g) 2 [Principal Commissioner or Commissioner, as the case may be] , in respect of an application, means (i) the 2 [Principal Commissioner of Customs or Commissioner of Customs] or the 2 [Principal Commissioner of Central Excise or Commissioner of Central Excise], as the case may be, specified in the application; or (ii) the 2 [Principal Commissioner or Commissioner, as the case may be] designated by the Chairman of the Central Board of Excise and Customs in respect of the application ; (h) Member means a Member of the Authority and includes the Chairperson; (i) petition means any petition of interlocutory, incidental or ancillary nature or representation filed in a pending or disposed of application; (j) Rules means the Customs (Advance Rulings) Rules, 2002 or the Central Excise (Advance Rulings) Rules, 2002 or the Service Tax (Advance Rulings) Rules, 2003, as the case may be; 1 [( k ) Secretary means a 2 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] or 2 [Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be] designated as Secretary by the Authority and includes an Additional Commissioner or a Joint Commissioner of Customs or of Central Excise, so designated: Provided that in case no officer of the rank of Commissioner of Customs or the Commissioner of Central Excise has been so designated, on account of lack of sanction of post or otherwise, the Secretary of the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961) may be so designated by the Authority.] (l) words and expressions used and not defined herein but defined in the Customs Act or the Central Excise Act or the Service Tax Provisions, as the case may be, shall have the meanings respectively assigned to them in that enactment. ************** Notes: 1. Substituted vide notification no. G.S.R. 475(E) dated 22-6-2011 , before it was read as, (k) Secretary means a Commissioner of Customs or Commissioner of Central Excise designated as Secretary by the Authority and includes an Additional Commissioner or a Joint Commissioner of Customs or of Central Excise, so designated; 2. Substituted vide Not. 23/2014 - Dated 6-8-2014.