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.]]
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.
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