Insertion of new Chapter IIIA

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....oint venture in India in collaboration with a non-resident or resident, or a resident setting up a joint venture in India in collaboration with a non-resident, making application; (d) "application" means an application made to the Authority under sub-section (1) of section 23C; (e) "Authority" means the Authority for Advance Rulings constituted under section 28F of the Customs Act, 1962 (52 of 1962); (f) ''non-resident" shall have the meaning assigned to it in clause (30) of section 2 of the Income-tax Act, 1961 (43 of 1961). 23B. Vacancies, etc., not to invalidate proceedings.- No proceeding before, or pronouncement of advance ruling by, the Authority under this Chapter shall be question....

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.... Excise. (2) The Authority may, after examining the application and the records called for, by order, either allow or reject the application: Provided that the Authority shall not allow the application except in the case of a resident applicant where the question raised in the application is,- (a) already pending in the applicant's case before any Central Excise Officer, the Appellate Tribunal or any Court; (b) the same as in a matter already decided by the Appellate Tribunal or any Court: Provided further that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard: Provided also that where the application is rejec....

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....b-section (2) of section 23C; (c) on the Commissioner of Central Excise, and the Central Excise authorities subordinate to him, in respect of the applicant. (2) The advance ruling referred to in sub-section (1) shall be binding as aforesaid unless there is a change in law or facts on the basis of which the advance ruling has been pronounced. 23F. Advance ruling to be void in certain circumstances.- (1) Where the Authority finds, on a representation made to it by the Commissioner of Central Excise or otherwise, that an advance ruling pronounced by it under subsection (6) of section 28-I has been obtained by the applicant by fraud or misrepresentation of facts, it may, by order, declare such ruling to be vo....