2004 (2) TMI 86

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cant is a resident company registered under the Companies Act, 1956 and proposes to set up a joint venture in India in collaboration with a non-resident, viz. M/s. H.R. International, an independent company registered in Belgium. The applicant would be purchasing high security vehicle registration number plates from manufacturers. It would then manufacture aluminium sheets in coil form which would be flattened and laminated with retro reflective sheets. Thereafter chrome hologram shall be stamped with the hologram hot stamping machine. Thus, various sizes of licence plates would be manufactured; each plate will be having a unique serial number braided on each plate with a laser braiding machine which is a security feature. The embossed plat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and submits that he waives issuance of a written notice and would argue the point regarding the maintainability of the application. Heard also the learned Departmental Representative. 5.It would be useful to read Section 23C of the Act here. "Section 23C. Application for advance ruling. - (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner as may be prescribed, stating the question on which the advance ruling is sought. 2.         The question on which the advance ruling is sought shall be in respect of, - (a)        classification of any goods under the Central Excise Tariff....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ection 23A defines "advance rulings" thus : "(b) "advance ruling" means the determination, by the authority of a question of law or fact specified in the application regarding the liability to pay duty in relation to an activity proposed to be undertaken, by the applicant;" The expression "advance ruling" means the determination of a question of law or fact regarding the liability to pay duty in relation to an activity proposed to be undertaken by the applicant. The term 'activity' is defined in Clause (a) of Section 23A to mean production or manufacture of goods. The expression does not postulate determination of a question as to whether the process leading to production of excisable goods amounts to activity or manufacture within th....