Section 2(c) in Authority for Advance Rulings (Procedure) Rules, 2003
(c)"application" means an application under sub section (1) of Section 28H of the Customs Act or under sub clause (1) of Section 23A of the Central Excise Act, as the case may be, but shall include, where the context permits, all applications, petitions, and representations of the nature referred to in rule 5;
