Section 27 in Authority for Advance Rulings (Procedure) Rules, 2003
27. Procedure in case of other application.-
The provision contained in these procedural rules for the hearing and disposal of application under subsection (1) of Section 28H of the said Customs Actor under sub clause (1) of Section 23C of the said Central Excise Act shall apply, mutatis mutandis, to the hearing and disposal of all other applications, petitions and representations before the Authority.
