Advance Ruling procedure: amended authority designation and a new prescribed application form governing customs advance rulings. The amendment renames the decision body as the Authority for Advance Rulings (Central Excise, Customs and Service Tax) and replaces the prior form with FORM AAR (CUS I), prescribing detailed application content and documentation for advance rulings under section 28H of the Customs Act. The form sets out applicant and joint venture particulars, documentary basis, questions permissible for ruling (classification, notifications affecting duty, valuation, applicability of duty notifications, and origin), verification, annexures, filing in quadruplicate, and payment of the prescribed fee.