Section 2(g) in Authority for Advance Rulings (Procedure) Rules, 2003

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Union of India - Subsection

Section 2(g) in Authority for Advance Rulings (Procedure) Rules, 2003

(g)"Commissioner" means,

(i)the Commissioner of Customs under the Customs Act or the Commissioner of Central Excise under the said Central Excise Act, as the case may be ; or

(ii)the Commissioner designated by the Central Board of Excise and Customs in this behalf in respect of an applicant;