Advance Rulings expanded to include new applicant classes and additional questions on origin and tax liability. The Advance Rulings scheme has been amended to broaden applicant eligibility-including joint ventures and notified residents such as importers under the India-Singapore CECA-and to expand permissible questions to include determination of origin under Customs Tariff rules and determination of liability to pay excise duty and service tax under their respective statutory provisions.
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 expanded to include new applicant classes and additional questions on origin and tax liability.
The Advance Rulings scheme has been amended to broaden applicant eligibility-including joint ventures and notified residents such as importers under the India-Singapore CECA-and to expand permissible questions to include determination of origin under Customs Tariff rules and determination of liability to pay excise duty and service tax under their respective statutory provisions.
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