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    <description>Advance rulings under central excise offer a pre emptive mechanism for specified non residents and notified resident categories to obtain determinations from the Authority for Advance Rulings. Applications follow Chapter IIIA and the Central Excise (Advance Rulings) Rules, and rulings-addressing classification, valuation, applicability of notifications, input tax credit admissibility, and duty liability-are binding on both the applicant and the department.</description>
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