Advance rulings for non-residents clarify customs and excise duty treatment and bind the applicant and tax authorities. A statutory scheme allows non-residents and eligible joint ventures to obtain advance rulings on classification, valuation, applicability of exemption notifications, tariff notifications and admissibility of excise credit for proposed import, export or manufacture activities. The Authority for Advance Ruling issues decisions under prescribed filing, documentation, representation and fee procedures, within a statutory time limit. Pronounced rulings are binding on the applicant and on the relevant Commissioners and subordinate Customs and Central Excise authorities, subject to statutory exceptions, and applications are treated confidentially.