Section 2(b) in Central Excise (Advance Rulings) Rules, 2002
(b)[ "Authority" means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962);] [Substituted by Notification No. G.S.R. 316(E), dated 31.3.2017 (w.e.f. 23.8.2002).]
