Amendment of section 28E.

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..... ised by the applicant in his application in respect of any goods prior to its importation or exportation;'; (iii) after clause (b), the following clause shall be inserted, namely:- '(ba) "Appellate Authority" means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961);'; (iv) for clause (c), the following clause shall be substituted, namel .....

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