Section 2(a) in Authority for Advance Rulings (Procedure) Rules, 2003
(a)"advance ruling" means an advance ruling as defined in sub clause (b) of section 28E of the customs Act, 1962 (52 of 1962) (hereinafter referred to as the said Customs Act) or sub clause (b) of section 23A of the Central Excise Act, 1944, (1 of 1944) (hereinafter referred to as the said Excise Act) as the case may be;
