National Tax Tribunal Act, 2005

Section - 2 - Definitions

Definitions.

2. In this Act, unless the context otherwise requires,-

(a)-"Bench" means a Bench of the National Tax Tribunal;
(b)-"Board of Direct Taxes" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);
(c)-"Board of Excise and Customs" means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);
(d)-"Central Excise Act" means the Central Excise Act, 1944 (1 of 1944);
(e)-"Central Excise Tariff Act" means the Central Excise Tariff Act, 1985 (5 of 1986);
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