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Whether Advance Ruling application can be filed for a question related to Circular issued by the Central Board of Excise & Custom? Is there any difference between Circulars and Notifications issued by the department?
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.... Delhi)], it was decided that it needs no elaborate reasoning to conclude that the circular issued by the Board cannot be termed as a notification issued under Chapter V of the Finance Act, 1994, the subject-matter of clause (d). Chapter V of the Finance Act, 1994 contains 30 Sections: Sections 64 to 96; Section 83 makes applicable in relation to service tax certain provisions of the Central Excis....