Section 2(a) in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
(a)"advance ruling" means an advance ruling as defined in clause (b) of section 28E of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act) or douse (b) of section 23A of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the, Central Excise Act) or clause (a) of section 96A in Chapter VA of the Finance Act, 1994 (32 of 1994) (Chapters V and VA of the said Act referred to herein as the Service Tax Provisions), as the case may be;
