Amendment to Section 23A of Central Excise Act: Redefining "Authority" to Align with Customs Act's Advance Rulings.

Clause 111 of the Finance Bill, 2017 proposes an amendment to section 23A of the Central Excise Act, 1944. It aims to replace the definition of "Authority" in clause (e) with a new definition, specifying that "Authority" refers to the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962.

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