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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?

Dated:- 9-4-2015 - 26 - Advance Rulings No. In the case of Jason James Clemens [2004 (11) TMI 5 - AAR (New Delhi)], it was decided that it needs no elaborate reasoning to conclude that the circular issued by the Board cannot be termed as a notificati .....

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Excise Act, 1944; Section 12 of the Central Excise Act, 1944, through a Central Government's notification, in turn makes applicable in relation to service tax certain provisions of the Customs Act, 1962. Out of the provisions made applicable in .....

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t matters, but the power to issue notifications under the said sections falling in Chapter V has been conferred on the Central Government only. None of those provisions is attracted vis-à-vis the Board's Circular under consideration. The p .....

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