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Authority for Advance Rulings Procedure establishes procedural regulations for customs, central excise and service tax rulings and supersedes prior rules. Prescribes the Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005 as the procedural framework for the Authority's exercise of powers under the relevant customs, central excise and finance statutes, and expressly supersedes the Authority for Advance Rulings (Procedural) Rules, 2003 while providing a short title and commencement.
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Provisions expressly mentioned in the judgment/order text.
Authority for Advance Rulings Procedure establishes procedural regulations for customs, central excise and service tax rulings and supersedes prior rules.
Prescribes the Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005 as the procedural framework for the Authority's exercise of powers under the relevant customs, central excise and finance statutes, and expressly supersedes the Authority for Advance Rulings (Procedural) Rules, 2003 while providing a short title and commencement.
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