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of <h1>Customs Authority Issues Binding Advance Rulings for Investors on Goods Classification and Duty Rates Under Chapter V-B</h1> The Customs Authority for Advance Rulings, established under Chapter V-B of the Customs Act 1962, provides binding advance rulings on customs matters to ensure certainty for investors. The Authority, consisting of senior customs officials, handles applications regarding goods classification, duty rates, and origin determination. Applications must be submitted with a fee and can be withdrawn within 30 days. The Authority examines applications, allowing or rejecting them, and issues rulings within three months. These rulings are binding unless laws or facts change. Rulings obtained through fraud are void. Appeals can be filed within 60 days, and the Authority has civil court powers for proceedings.
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