Section 1679 in Authority for Advance Rulings (Procedure) Rules, 2003
1679.
No. G.S.R. 229(E), dated 21.3.2003.- In pursuance of section 28-M of the Customs Act, 1962 (52 of 1962) and section 23H of the Central Excise Act, 1944 (1 of 1944), the Authority for Advance Rulings hereby makes the following rules to regulate its own procedure in all matters arising out the exercise of its powers under the said Acts, namely:
