Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D)
Advance ruling scope: classification, notification applicability, valuation, duty notifications, input credit admissibility and excise liability determination. Application for advance ruling allows an applicant to obtain a pre decisional ruling on specified excise matters including classification of goods, applicability of notifications affecting duty rates, valuation principles, notifications relating to excise and related duties, admissibility of credit for service tax or excise duty on inputs, and determination of liability to pay excise duty; applications must be in prescribed form in quadruplicate, accompanied by the prescribed fee, and may be withdrawn within thirty days.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Application for advance ruling allows an applicant to obtain a pre decisional ruling on specified excise matters including classification of goods, applicability of notifications affecting duty rates, valuation principles, notifications relating to excise and related duties, admissibility of credit for service tax or excise duty on inputs, and determination of liability to pay excise duty; applications must be in prescribed form in quadruplicate, accompanied by the prescribed fee, and may be withdrawn within thirty days.
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