Section 1674 in Customs (Advance Rulings) Rules, 2002
1674.
G.S.R. 593 (E), dated 23.8.2002.- In exercise of the powers conferred by Section 156 read with sub-sections (1) and (3)of section 28H, sub-section (7) of section 28-I of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules, namely :
