Amends Customs (Advance Rulings) Rules,2002
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.... hereby makes the following rules further to amend the Customs (Advance Rulings) Rules,2002, namely:- 1. (1) These rules may be called the Customs (Advance Ruling) Amendment Rules, 2007. (2) They shall come into force on 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) &....
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....p; a resident setting up a joint venture in India in collaboration with a non-resident; : v. (iii) a wholly owned subsidiary Indian company, of which the holding company is a foreign company; : vi. (iv) a joint venture in India; : viii. (v) a resident falling within any such class or category of persons, as the Central 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.....
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....nbsp; : (iii)Telephone number( with STD/ISD code) : (iv) Fax number (with STD/ISD code) : (v) E-mail address : (vi) Postal address( to be provided if different from (ii) above) : B. Percentage of Foreign holding in the Indian Subsidiary Company. : 7. In case of a joint venture [ref. 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 acti....
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....nt's interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (i.e. applicant's view point and submissions on issues on which the advance ruling is sought). : 15. Whether the question(s) raised is pending in the applicant's case before any officer of Customs, Appellate Tribunal or any Court of Law? If so, provide relevant details. : 16. Whether a similar matter as raised 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 th....
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...... Date ………………………… (Applicant's signature) Notes: 1. The application must be filled in English or Hindi, in quadruplicate. 2. The application must be accompanied by an account payee demand draft of Indian Rupees two thousand five hundred drawn in favour of Authority for Advance Rulings(Central Excise, Customs & Service Tax), payable at 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 insufficie....
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