Consider the following: 

  1. Hearing appeals against the decisions and orders of the Chief Commissioners of Income Tax
  2. Adjudication of disputes in respect of levy, assessment, collection and enforcement of direct taxes
  3. Adjudication of disputes with respect to the rates of duties of Customs and Central Excise on goods

Which among the above come under the functions of “National Tax Tribunal”?

[A] Only 1 & 2
[B] Only 2 & 3
[C] Only 1 & 3
[D] Only 1
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