TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... - (a) Act means the Customs Act, 1962 (52 of 1962); 1 [ (b) Authority means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961) ] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re it was read as, (b) Authority means the Authority for Advance Rulings (Central Excise, Customs and Service Tax) constituted under section 28F of the Customs Act, 1962 (52 of 1962). - - sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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