Application for advance ruling

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....ght. (2) The question on which the advance ruling is sought shall be in respect of,- (a) classification of goods under the Customs Tariff Act, 1975 (51 of 1975); (b) applicability of a notification issued under sub-section (1) of section 25, having a bearing on the rate of duty; (c) the principles to be adopted for the purposes of determination of value of the goods u....

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....f this sub-section "resident" shall have the same meaning as assigned to it in clause (42) of section 2 of the Income-tax Act, 1961 (43 of 1961).]     ************** NOTES:- 1.  Inserted vide Section 103 of the Finance Act, 1999 w.e.f. 11-05-1999 2. Inserted vide Section 111 of the Finance Act, 2003 w.e.f. 14-05-2003 3.  Inserte....