Amends Customs (Advance Rulings) Rules,2002
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....n the date^# of their publication in the Official Gazette. 2. In the Customs (Advance Rulings) Rules, 2002 (hereinafter referred to as the said rules), in clause (b) of rule 2, for the words "the Authority for Advance Rulings", the words and brackets "the Authority for Advance Rulings (Central Excise, Customs and Service Tax)" shall be substituted. 3. For the "Form" appended to the said rules, the following "Form" shall be substituted, namely:- "FORM- AAR (CUS-I) [Application for Advance Ruling (Customs)] (See rule 3 of the Customs (Advance Rulings) Rules, 2002) BEFORE THE AUTHORITY FOR ADVANCE RULINGS (CENTRAL EXCISE, CUSTOMS AND SERVICE TAX) NEW DELHI (Form of application for seeking Advance Ruling u....
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....l Government may, by notification in the Official Gazette, specify in this behalf (mention notification number); : (vi) Importer/Exporter importing/ exporting any goods from Republic of Singapore under Comprehensive Economic Cooperation Agreement (CECA) dated 29.06.2005. : 3. Basis for claim as a proposed joint venture [ref. 2(i) & (ii) above] (furnish copy of following). (a) Memorandum of Understanding; or : (b) Letter of Intent; or : (c) Articles of Association etc.; or : (d) Any other document. : 4. Details of proposed joint venture (i)  ....
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....ef. 2(iv) above] (i) The persons forming the joint venture/ constitution of joint venture. : (ii) Status of constituent persons, i.e. resident/non-resident. : (iii) Existing activities if any. : 8. Nature of activity proposed to be undertaken. : 9. Present status of activity. : 10. Importer-Exporter Code number of the applicant (if any). : 11. Permanent Account Number (Income Tax) of the applicant (if any). : 12. Question of Law or fact on which Advance Ruling required (Tick whichever is applicable and provide details against ticked item):- ....
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....aised in the question(s) by the applicant has already been decided by the Appellate Tribunal or any Court? : 17. Concerned Commissioner of Customs i.e. from where import/export is proposed to be undertaken. : 18. List of documents/statement attached, (attach the list on a separate sheet, if necessary. : 19. Particulars of demand draft enclosed with 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 information and statemen....
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....New Delhi. Particulars of the draft should be entered in the column pertaining to item number 19. 3. The number and year of receipt of the application will be filled in by the office of the Authority for Advance Rulings. 4. If 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. 5. In reply to item number 2 the applicant must state its status i.e. whether an individual, Hindu undivided family firm, company, firm association of persons, wholly owned subsidiary, Joint Venture or any other person. 6. For item number 5, the reply must be given in the context of the provisions r....
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