Section 23I
Transitional provision.
About this Act
An Act to consolidate and amend the law relating to central duties of excise 2* * *
1[2[23I. Transitional provision.--On and from the date on which the Finance Bill, 2017 receives the
assent of the President, every application and proceeding pending before the erstwhile Authority for
Advance Rulings (Central Excise, Customs and Service Tax) shall stand transferred to the Authority from
the stage at which such application or proceeding stood as on the date of such assent.]]
Notes
1. New Chapter III-A consisting of Ss. 23-A to 23-H ins. by Act 27 of 1999, S. 124.
2. Ins. by Act 7 of 2017, s. 116.
2. Ins. by Act 7 of 2017, s. 116.