(b)[ "advance ruling" means a written decision on any of the questions referred to in section 28H raised by the applicant in his application in respect of any goods prior to its importation or exportation;] [Substituted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.](ba)[ "Appellate Authority" means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961);] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]
