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    <description>Application for advance ruling under the Customs Act must be made in the prescribed form and manner, with the prescribed fee, and must state the precise question sought. The permissible questions concern classification of goods, applicability of notifications affecting duty or tax, valuation principles, rules of origin, and any other matter specified by the Central Government by notification. The application may be withdrawn before the ruling is pronounced, and the applicant may be represented by an authorised resident in India.</description>
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      <description>Application for advance ruling under the Customs Act must be made in the prescribed form and manner, with the prescribed fee, and must state the precise question sought. The permissible questions concern classification of goods, applicability of notifications affecting duty or tax, valuation principles, rules of origin, and any other matter specified by the Central Government by notification. The application may be withdrawn before the ruling is pronounced, and the applicant may be represented by an authorised resident in India.</description>
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