# The Finance Act, 2017, Section 112: Amendment of section 23A

- Act: The Finance Act, 2017
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2017/section/112/

## Text

Excise Amendment of section 23A 112. In the Central Excise Act, 1944 (1 of 1994) (hereinafter referred to as the Central Excise Act), in section 23A, for clause (e), the following clause shall be substituted, namely:— '(e) "Authority" means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962);'.

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