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?

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..... 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 notification issued under Chapter V of the Finance Act, 1994, the subject-matter of clause (d). Chapter V of the Finance Act, 1994 contains 30 Sections: Sections 64 to 96; Section 83 makes applicable in relation to service tax certain provisions of the .....

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..... er Section 37B of the Central Excise Act, 1944, as made applicable by virtue of Section 83 of the Finance Act, 1994, which also falls under Chapter V. However, the Legislature chose to prescribe only notifications and not circulars in Section 96C (2) (d) of the Finance Act, 1994. Therefore, reliance on clause (d), in our view, is misplaced. The same views were held in the case of Kartar Singh .....

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