Central Excise (Advance Rulings) Rules, 2002
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.... Official Gazette. 2. Definitions. - In these rules, unless the context otherwise requires,- (a) "Act" means the Central Excise Act, 1944 (1 of 1944); (b) "Authority" means the Authority for Advance Rulings constituted under section 28F of the Customs Act, 1962 (52 of 1962). (c) "Form- Application for Advance Ruling (Central Excise)" means the form annexed to these rules. (d) Words and expressions used and not defined herein but defined in the Act, shall have the meaning respectively, assigned to them, in the Act. 3. Form and manner of application. - (1) An application for obtaining an advance ruling under sub-section (1) of section 23C of the Act shall be made in Form - Application for Advance Ruling (Central Excise). (2) The appl....
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....nt to each of the applicant and to the Commissioner of Central Excise, under sub-section (7) of section 23D of the Act, shall be certified to be true copy of its original by the Commissioner, Authority for Advance Rulings, or any other officer duly authorized by the Commissioner, Authority for Advance Rulings, as the case may be. FORM -AAR (CE) [Application for Advance Rulings (Central Excise)]. (See rule 3 of the Central Excise (Advance Ruling) Rules, 2002) BEFORE THE AUTHORITY FOR ADVANCE RULINGS (CUSTOMS AND CENTRAL EXCISE) NEW DELHI (Form of application for seeking Advance Ruling under Section 23C of the Central Excise Act, 1944) Application No. …….. of …………………. 1. Full name and address along with telephone and....
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....ure(s), including the documents are correct. I am making this application in my capacity as ______________________ (designation) and that I am competent to make this application and verify it. 2. I also declare that the question (s) on which the advance ruling is sought is/are not pending in any case before any central excise authority, Appellate Tribunal or any Court. 3. Verified this ……………….day……………of………………….200 ………………….at (Applicant's signature) ANNEXURE I Statement of the relevant facts having a bearing on the question(s) on which the advance ruling is required Place………………………………… Date………………………………… (Applicant's signature) ANNEX....