Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Amends Central Excise (Advance Rulings) Rules, 2002

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gs) Amendment Rules, 2007. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Excise (Advance Rulings) Rules, 2002 (hereinafter referred to as the said rules), in clause (b) of rule 2, for the words "the Authority for Advance Rulings", the words and brackets "the Authority for Advance Rulings (Central Excise, Customs and Service Tax)" shall be substituted. 3. For the "Form" appended to the said rules, the following "Form" shall be substituted, namely:- "FORM- AAR (CE-I) [Application for Advance Ruling (Central Excise)] (See rule 3 of the Central Excise (Advance Rulings) Rules, 2002) BEFORE THE AUTHORITY FOR ADVANCE RULINGS (CENTRAL EXCISE, CUSTOMS AND SERVI .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as a proposed joint venture [ref. 2(i) (ii) above] (furnish copy of following). (a) Memorandum of Understanding; or : (b) Letter of Intent; or : (c) Articles of Association etc.; or : (d) Any other document. : 4. Details of proposed joint venture (i) Full name : (ii) Complete address : (iii) Telephone number( with STD/ISD code) : (iv) Fax number (with STD/ISD code) : (v) E-mail address (vi) Postal address( to be filled if different from (ii) above) : .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 9. Present status of activity. : 10. Registration number of the applicant as mentioned at serial number 1 under rule 9 of the Central Excise Rules, 2002 (if any). : 11. Permanent Account Number (Income Tax) of the applicant (if any). : 12. Question of Law or fact on which Advance Ruling required (Tick whichever is applicable and provide details against ticked item):- (i) classification of goods under the Central Excise Tariff Act, 1985( 5 of 1986); : (ii) applicability of a notification issued under sub-section (1) of section 5A of the Central Excise Act,1944, having a bearing on the rat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 17. Concerned Commissioner(s) of Central Excise having jurisdiction in respect of the question referred at serial number 12. : 18. List of documents/statement attached, (attach the list on a separate sheet, if necessary. : 19. Particulars of account payee demand draft enclosed with the application : (Applicant's signature) VERIFICATION I, ____________________ (name in full and in block letters), son/daughter/wife of ___________________ do .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y the office of the Authority for Advance Rulings. 4. If the space provided for answering any item in the application is found insufficient, separate sheets may be used for this purpose. Each sheet must be signed at the bottom by the applicant. 5. In reply to item number 2 the applicant must state its status i.e. whether an individual, Hindu undivided family firm, company, firm association of persons, wholly owned subsidiary, Joint Venture or any other person. 6. For item number 5, the reply must be given in the context of the provisions regarding 'residence' in India, 'non resident', 'Indian Company', and 'Foreign Company' as per the Income Tax Act, 1961(43 of 1961). 7. In reply to item number 9, the applicant must state the prese .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates