Section 2 in Authority for Advance Rulings (Procedure) Rules, 2003
2. Definitions.-
in these rules, unless the context otherwise requires,(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;(b)"applicant" means an applicant as defined in sub clause (c) of section 28E of the said Customs Act or sub clause (c) of Section 23A of the Central Excise Act, as the case may be;(c)"application" means an application under sub section (1) of Section 28H of the Customs Act or under sub clause (1) of Section 23A of the Central Excise Act, as the case may be, but shall include, where the context permits, all applications, petitions, and representations of the nature referred to in rule 5;(d)"Authorised representative",(i)in relation to an applicant, shall have the meaning assigned to it in section 146A of the Customs Act or under section 35Q of the Central Excise Act, as the case may be;(ii)in relation to the Commissioner, means a person(a)authorized in writing by the Commissioner; or(b)appointed by the Central Government as authorized representative or authorized by the Central Board of Excise & Customs to appear, plead and act for the Commissioner in any proceeding before the Authority;(e)"Authority" means the Authority for Advance Rulings constituted under section 28F of the said Customs Act read with section 23H of the said Excise Act,(f)"Chairman" means the Chairman of the Authority;(g)"Commissioner" means,(i)the Commissioner of Customs under the Customs Act or the Commissioner of Central Excise under the said Central Excise Act, as the case may be ; or(ii)the Commissioner designated by the Central Board of Excise and Customs in this behalf in respect of an applicant;(h)"Member" means a member of the Authority and includes the Chairman;(i)"Rule" means the Customs (Advance Rulings) Rules, 2002 or the Central Excise(Advance Rulings) Rules, 20OZ as the case may be;(j)"Secretary" means a Commissioner of Customs and Central Excise designated as the Secretary of the Authority and includes an Additional Commissioner of Customs and Central Excise and Deputy Commissioner of Customs and Central Excise appointed to assist the Secretary in his functions where the context so requires;(k)Words and expressions used and not defined herein but defined in the said Customs Act or the said Central Excise Act, as the case may be, shall have the same meanings assigned to them in the Act.
