Substitution of new section for section 28F- Authority for Advance Rulings.

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..... ance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961) shall be the Authority for giving advance rulings for the purposes of this Act and the said Authority shall exercise the jurisdiction, powers and authority conferred on it by or under this Act: Provided that the Member from the Indian Revenue Service (Customs and Central Excise), who is qualified to be a Membe .....

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..... ervice (Customs and Central Excise), who is qualified to be a Member of the Board, shall be the revenue Member of the Authority for the purposes of the Customs Act. It also seeks to provide for transferring the applications pending before the erstwhile Authority for Advance Rulings (Central Excise, Customs and Service Tax) to the Authority constituted under section 245-O of the Income-tax Act f .....

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