TaxTMI 
TaxTMI 
Application for Advance Ruling (Customs) - See rule 3 - Customs (Advance Rulings) Rules, 2002 (Superseded)
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.... 2. Status of the Applicant(Tick whichever is applicable) i.(i) a non-resident setting up a joint venture in India in collaboration with,- ii. (a) a non-resident; or iii. (b) with a resident; : iv. (ii) 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. Basis for claim as a proposed joint venture [ref. 2(i) & (ii) above] (furnish copy of following). (a) Memorandum of Understandi....
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....Ruling required (Tick whichever is applicable and provide details against ticked item):- (i) classification of goods under the Customs Tariff Act, 1975; : (ii) applicability of a notification issued under sub-section (1) of section 25 of the Customs Act, 1962, having a bearing on the rate of duty; : (iii) the principles to be adopted for the purposes of determination of value of the goods under the provisions of the Customs Act,1962; : (iv) applicability of notification issued in respect of duties under the Customs Act,1962, the Customs Tariff Act, 1975 and any duty chargeable under any other law for the time being in force in the same manner as duty of Customs leviable under the Customs Act; : (v) determination of Origin of goods in terms of the rules notified under the Customs Tariff Act, 1975 and matters relating thereto. : 13. Statement of relevant facts having a bearing on the question(s) raised. : 14. Statement containing the applicant's interpretation of law and/or facts, a....
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....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 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 regarding 'residence' in India, 'non resident', 'Indian Company', and 'Foreign Company' as per the Income Tax Act, 1961(43 of 1961). 7. In r....
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....ny relevant facts having a bearing on the aforesaid question (s). 9. Statement containing the applicant's interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s). 10. Commissioner of Customs having jurisdiction in respect of the question referred at serial number seven above (if any). 11. List of documents/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 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 any case before any central excise authority, Appellate Tribunal or any Court. 3. Verified this.............day...........of.............200 ...............at (Applicant's signat....
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....the question(s) on which the advance ruling is being sought. 11. The application, the verification appended thereto, the annexures to the application and the statements and documents accompanying the Annexures 1 and 2, must be signed on each page." 2. Substituted vide Notification No. 21/2007-Customs (N.T.) dated 06-03-2007 w.e.f. 06-03-2007 before it was read as, "^1[FORM-AAR(CUS.) [Application for Advance Ruling (Customs)] [See rule 3 of the Customs (Advance Rulings) Rules, 2002] BEFORE THE AUTHORITY FOR ADVANCE RULINGS (CUSTOMS, CENTRAL EXCISE AND SERVICE TAX) NEW DELHI (Form of application for seeking Advance Ruling under section 28H of the Customs Act, 1962) Application No.......of......... 1. Full name and address along with telephone number, Fax number and e-mail address of the applicant : 2. Names, addresses, telephone numbers, fax numbers and e-mail address of the resident(s)/non-resident(s) setting up the joint venture or of the wholly owned Indian subsidiary of a foreign holding company, proposing to undertake any business activity in India, as the case may be : 3. Status of the ap....