Section 1 in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
1. Short title and commencement.
(1)These regulations may be called the Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005 ["AARUL (CEST) Procedure Regulations"].(2)They shall come into force on the 26th January, 2005.
