Section 2 in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
2. Definitions.
- In these regulations, unless the context otherwise requires, -(a)"advance ruling" means an advance ruling as defined in clause (b) of section 28E of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act) or douse (b) of section 23A of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the, Central Excise Act) or clause (a) of section 96A in Chapter VA of the Finance Act, 1994 (32 of 1994) (Chapters V and VA of the said Act referred to herein as the Service Tax Provisions), as the case may be;(b)"applicant" means an applicant as defined in clause (c) of section 28E of the Customs Act or clause (c) of section 23A of the Central Excise Act or clause (b) of section 96A of the Service Tax Provisions, as the case may be;(c)"application" means an application under sub-section (1) of section 28H of the Customs Act or sub-section (1) of section 23C of the Central Excise Act or sub-section (1) of section 96C of the Service Tax Provisions, as the case may be;(d)"authorized representative" -(i)in relation to an applicant means an authorized representative as defined in sub-section (2) of section 146A of the Customs Act Of sub-section (2) of section 35Q of the Central Excise Act or referred to in sub-section (5) of section 96D of the Service Tax Provisions, as the case may be;(A)authorized in writing by the Commissioner to act as an authorized representative; or(B)appointed by the Central Government as authorized representative or authorized by the Central Board of Excise and Customs to appear, plead and act for the Commissioner in any proceeding before the Authority;(ii)in relation to a Commissioner, means a person -(e)"Authority" means the Authority for Advance Rulings constituted under section 28F of the Customs Act and referred to in clause (e) of section 23A of the Central Excise Act and clause (d) of section 96A of the Service Tax Provisions;(f)"Chairperson" means the Chairperson of the Authority;(g)"Commissioner", in respect of an application, means -(i)the Commissioner of Customs or the Commissioner of Central Excise, as the case may be, specified in the application; or(ii)the Commissioner designated by the Chairman of the Central Board of Excise and Customs in respect of the application;(h)"Member" means a Member of the Authority and includes the Chairperson;(i)"petition" means any petition of interlocutory, Incidental or ancillary nature or representation filed in a pending or disposed of application;(j)"Rules" means the Customs (Advance Rulings) Rules, 2002 or the Central Excise (Advance Rulings) Rules, 2002 or the Service Tax (Advance Rulings) Rules, 2003, as the case may be;(k)"Secretary" means a Commissioner of Customs or Commissioner of Central Excise designated as Secretary by the Authority and includes an Additional Commissioner or a Joint Commissioner of Customs or of Central Excise, so designated;(l)words and expressions used and not defined herein but defined in the Customs Act or the, Central Excise Act or the Service Tax Provisions as the case may be, shall have the meanings respectively assigned to them in that enactment.
