Section 4 in Authority for Advance Rulings (Procedure) Rules, 2003
4. Powers of the Authority.-
The Authority shall hear and determine the application made under sub section (1) of section 28H of the Customs Act or subsection (1) Section 23C of the Central Excise Act, as the such case may be, and such other applications, petitions and representations of an interlocutory, incidental or ancillary nature as may be necessary for a complete and effective disposal of the application, as the Chairman may by general or special order direct.
