Section 2(g) in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005

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Union of India - Subsection

Section 2(g) in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005

(g)"Commissioner", in respect of an application, means -

(i)the Commissioner of Customs or the Commissioner of Central Excise, as the case may be, specified in the application; or

(ii)the Commissioner designated by the Chairman of the Central Board of Excise and Customs in respect of the application;