Central Excise (Advance Rulings) Rules, 2002

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....he date of their publication in the Official Gazette. 2. Definitions. - In these rules, unless the context otherwise requires,- (a) "Act" means the Central Excise Act, 1944 (1 of 1944); (b) "Authority" means the Authority for Advance Rulings constituted under section 28F of the Customs Act, 1962 (52 of 1962). (c) "Form- Application for Advance Ruling (Central Excise)" means the form annexed to these rules. (d) Words and expressions used and not defined herein but defined in the Act, shall have the meaning respectively, assigned to them, in the Act. 3. Form and manner of application. - (1) An application for obtaining an advance ruling under sub-section (1) of section 23C of the Act shall be made in Form - Application....

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.... Authority for Advance Rulings and duly signed by the Members to be sent to each of the applicant and to the Commissioner of Central Excise, under sub-section (7) of section 23D of the Act, shall be certified to be true copy of its original by the Commissioner, Authority for Advance Rulings, or any other officer duly authorized by the Commissioner, Authority for Advance Rulings, as the case may be. FORM -AAR (CE) [Application for Advance Rulings (Central Excise)]. (See rule 3 of the Central Excise (Advance Ruling) Rules, 2002) BEFORE THE AUTHORITY FOR ADVANCE RULINGS (CUSTOMS AND CENTRAL EXCISE) NEW DELHI (Form of application for seeking Advance Ruling under Section 23C of the Central Excise Act, 1944) Application No. …....

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....nbsp; 10. Commissioner of Central Excise (having jurisdiction in respect of the question referred at serial number seven above (if any). :   11. List of documents or statements attached. :   12. Particulars of account payee demand draft accompanying the application. :     (Applicant's signature) VERIFICATION I, ___________________________(name in full and in block letters), son/daughter/wife of __________________________ do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents are correct. I am making this application in my capacity as ______________________ (designation) and that I am compet....

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.... the space provided for answering any item in the application is found insufficient, separate sheets may be used for this purpose. Each sheet must be signed at the bottom by the applicant. 6. In reply to item number 3 the applicant must state the status of party(s) in the joint venture, i.e. whether the party(s) is an individual, Hindu undivided family firm, company, firm association of persons or any other person. The status should be given in respect of each party. 7. For item number 6, the reply must be given in the context of the provisions regarding 'residence' in India as per the Income Tax Act, 1961. 8. Regarding item number 7, the question(s) should be based on the activity proposed to be under taken, Hypothetical questions....