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Clause 210 - Bills - THE INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Bill - Clause 210 - 210. (1) In this Scheme, unless the context otherwise requires,- (a) Act means the Customs Act, 1962 (52 of 1962) or the Central Excise Act, 1944 (1 of 1944) .....

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y be; (c) Commissioner means the Commissioner of Customs or the Commissioner of Central Excise or the Commissioner of Service Tax, as the case may be; (d) declarant means any person who makes a declaration under sub-section (1) of section 211; (e) de .....

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e the Commissioner (Appeals); (g) indirect tax dispute means a dispute in respect of any of the provisions of the Act which is pending before the Commissioner (Appeals) as an appeal against the impugned order as on the 1st day of March, 2016; (h) pre .....

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