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    <title>Scheme of Advance Rulings for non-residents under the Customs Act, 1962 and Central Excise Act, 1944 - reg.</title>
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    <description>Non residents and residents forming joint ventures with non residents may obtain binding advance rulings on import/export or manufacture activities under Chapters V B and IIIA of the Customs and Central Excise Acts. The Authority for Advance Rulings issues final determinations on classification, valuation and applicability of exemption notifications; rulings bind the applicant and the jurisdictional Commissioners (subject to statutory exceptions). Applications must comply with prescribed procedural, documentary, verification and fee requirements and are to be pronounced within three months, with confidentiality maintained.</description>
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      <description>Non residents and residents forming joint ventures with non residents may obtain binding advance rulings on import/export or manufacture activities under Chapters V B and IIIA of the Customs and Central Excise Acts. The Authority for Advance Rulings issues final determinations on classification, valuation and applicability of exemption notifications; rulings bind the applicant and the jurisdictional Commissioners (subject to statutory exceptions). Applications must comply with prescribed procedural, documentary, verification and fee requirements and are to be pronounced within three months, with confidentiality maintained.</description>
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