TaxTMI 
TaxTMI 
Amends Central Excise (Advance Rulings) Rules, 2002
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....se (Advance Rulings) Amendment Rules, 2007. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Excise (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 (CE-I) [Application for Advance Ruling (Central Excise)] (See rule 3 of the Central Excise (Advance Rulings) Rules, 2002) BEFORE THE AUTHORITY FOR ADVANCE RULINGS (CENTRAL EXC....
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....e in India in collaboration with a non-resident; : (iii) a wholly owned subsidiary Indian company, of which the holding company is a foreign company; : (iv) a joint venture in India; : (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). : 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....
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....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 activity proposed to be undertaken. : 9. Present status of activity. : 10. Registration number of the applicant as mentioned at serial number 1 under rule 9 of the Central Excise Rules, ....
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....on 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 Central Excise, Appellate Tribunal or any Court of Law? If so, provide 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(s) of Central Excise having jurisdiction in respect of the question referred at serial number 12. : 18. List of documents/statement attached, (attach ....
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....est 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 competent to make this application and verify it. 2. I also declare that the question (s) on which the advance ruling is sought is/are not pending in my case before any Central Excise Authority, Appellate Tribunal or any Court. 3. Verified this………….day………..of………….200 ……………at ……………. (Applicant's signature) ANNEXURE I Statement of the relevant facts having a bearing on the question(s) on which the advance rulin....
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....ing 'residence' in India, 'non resident', 'Indian Company', and 'Foreign Company' as per the Income Tax Act, 1961(43 of 1961). 7. In reply to item number 9, the applicant must state the present status of the business activity in respect of which advance ruling has been sought i.e. the stage to which it has progressed. 8. Regarding item number 12, the question(s) should be based on the activity proposed to be under taken; hypothetical questions will not be entertained. 9. In respect of item number 13, the applicant must state in detail the relevant facts and also disclose the nature of proposed activity and the likely date and purpose of the proposed activity(s). Relevant facts reflected in document submitted along with ....