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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 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 Central .....

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