Application for advance ruling

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..... is sought. (2) The question on which the advance ruling is sought shall be in respect of, - (a) classification of goods under the Customs Tariff Act, 1975 (51 of 1975); (b) applicability of a notification issued under sub-section (1) of section 25, having a bearing on the rate of duty; (c) the principles to be adopted for the purposes of determination of value of the goods under the pr .....

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..... behalf. Explanation.-For the purposes of this sub-section resident shall have the same meaning as assigned to it in clause (42) of section 2 of the Income-tax Act, 1961 (43 of 1961).] ******************** Notes:- 1. Substituted vide The Finance Act 2017. before it was read as, two thousand five hundred rupees .....

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