Advance Ruling procedure sets application form, filing, signature, annexure and certified ruling transmission requirements. These rules prescribe the procedure for obtaining advance rulings under the Central Excise Act: applications must be filed in the prescribed Form-AAR(CE) in quadruplicate, signed by authorised persons according to legal status, accompanied by verification, annexures stating facts and legal interpretation, supporting documents and the prescribed fee; the Authority must send certified true copies of its rulings to the applicant and the relevant Commissioner, with certification by the Commissioner or an authorised officer.
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These rules prescribe the procedure for obtaining advance rulings under the Central Excise Act: applications must be filed in the prescribed Form-AAR(CE) in quadruplicate, signed by authorised persons according to legal status, accompanied by verification, annexures stating facts and legal interpretation, supporting documents and the prescribed fee; the Authority must send certified true copies of its rulings to the applicant and the relevant Commissioner, with certification by the Commissioner or an authorised officer.
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