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of <h1>Advance Ruling Applications Can't Address Circulars; Only Notifications u/s 96C(2)(d) of Finance Act, 1994 Are Eligible.</h1> An Advance Ruling application cannot be filed for questions related to circulars issued by the Central Board of Excise and Customs, as these are not considered notifications under Chapter V of the Finance Act, 1994. Notifications, which have the force of law, are issued by the Central Government, while circulars are issued by the Board under Section 37B of the Central Excise Act, 1944. The Finance Act specifies only notifications in Section 96C(2)(d), not circulars, as eligible for Advance Rulings. This distinction was upheld in cases reviewed by the Authority for Advance Rulings, New Delhi.
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