Excise
Amendment of section 23A.
111. In the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act), in section 23A, for clause (e), the following clause shall be substituted, namely:––
‘(e) “Authority” means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962);’.
Notes on Clauses:
Clause 111 of the Bill seeks to amend section 23A of the Central Excise Act so as to substitute the definition of “Authority” in clause (e) of the said section.
