Clause 18 - Amendment of Central Excise Act, 1944 - AUTHORITY FOR ADVANCE RULINGS ON CENTRAL TAXES BILL, 2007

CHAPTER IV

AMENDMENT OF CERTAIN ENACTMENTS

Amendment of Central Excise Act, 1944.

18. In the Central Excise Act, 1944,—                        

(a) in section 23A, for clause (e), the following clause shall be substituted, namely:—        

'(e) ''Authority'' means the Authority constituted under section 3 of the Authority for Advance Rulings on Central Taxes Act, 2007;';    

(b) sections 23B, 23G and 23H shall be omitted.