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?
9 April, 2015
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Advance ruling jurisdiction excludes Board circulars; notifications by the government are distinct and control admissibility. Advance ruling jurisdiction does not extend to Board circulars because the statute expressly contemplates government notifications for advance-ruling ... Summary
Advance ruling jurisdiction excludes Board circulars; notifications by the government are distinct and control admissibility.
Advance ruling jurisdiction does not extend to Board circulars because the statute expressly contemplates government notifications for advance-ruling purposes while omitting circulars; the power to issue circulars is conferred on the Board under the Central Excise framework made applicable to service tax, whereas notification-making power in the service-tax provisions is vested in the Central Government, producing a statutory limitation on advance-ruling admissibility.
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