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of <h1>Advance Ruling Procedures Updated: Section 23C of Central Excise Act Covers Classification, Duty Rates, and Credit Admissibility</h1> Section 23C of the Central Excise Act, 1944, outlines the procedure for obtaining an advance ruling on specific excise-related questions. Applicants can seek rulings on issues such as goods classification under the Central Excise Tariff Act, duty rate applicability, value determination principles, excise duty notifications, credit admissibility for service tax or excise duty on inputs, and excise duty liability. Applications must be submitted in quadruplicate with a fee of ten thousand rupees. Applicants have the option to withdraw their application within thirty days of submission. Recent amendments have adjusted the fee and clarified credit admissibility terms.
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