Customs (Advance Rulings) Rules, 2002

2. Definitions. – In these rules, unless the context otherwise requires, –

(a) “Act” means the Customs Act, 1962 (52 of 1962);

(b) “Authority” means the Authority for Advance Rulings (Central Excise, Customs and Service Tax) constituted under section 28F of the Customs Act, 1962 (52 of 1962).

(In clause (b) of rule 2, for the words “the Authority for Advance Rulings”, the words and brackets “the Authority for Advance Rulings (Central Excise, Customs and Service Tax)” has been substituted vide Notification No. 21/2007 Cus. (NT) dated 6/3/2007)

(c) “Form – Application for Advance Ruling (Customs)” means the form annexed [See Form 122 in Part 5] to these rules.

(d) Words and expressions used and not defined herein but defined in the Act, shall have the meanings respectively, assigned to them in the Act.