Advance Rulings authority issues binding determinations on central excise, customs and service tax providing legal certainty to taxpayers. The Authority for Advance Rulings, a high level quasi judicial body headed by a retired Supreme Court judge, is empowered to issue binding rulings on specified questions under Central Excise, Customs and Service Tax law; statutory provisions, procedures, regulations and rulings are available on the Authority's website and trade and industry are advised to consult that site to familiarise themselves with the Advance Rulings scheme.
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.
Provisions expressly mentioned in the judgment/order text.
Advance Rulings authority issues binding determinations on central excise, customs and service tax providing legal certainty to taxpayers.
The Authority for Advance Rulings, a high level quasi judicial body headed by a retired Supreme Court judge, is empowered to issue binding rulings on specified questions under Central Excise, Customs and Service Tax law; statutory provisions, procedures, regulations and rulings are available on the Authority's website and trade and industry are advised to consult that site to familiarise themselves with the Advance Rulings scheme.
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