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    <description>Form AAR (CUS-I) prescribes applications for customs advance rulings under section 28H of the Customs Act, 1962. Applicants must establish their eligible status, provide business and proposed-activity particulars, identify the question on classification, duty notifications, valuation or origin, and file detailed facts and their interpretation of law or facts. Questions must relate to a proposed activity and cannot be hypothetical. The form requires disclosure of pending or previously decided similar matters, supporting documents, prescribed fee particulars, signed annexures and verification that the questions are not pending before customs authorities, a tribunal or a court.</description>
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