Organisation Structure : The structure of the Excise Department is largely similar to the structure of the Income Tax Department. However, in view of the fact that the area of indirect […]
Important judgments with regard to Advance Rulings : Ruling by Advance Rulings Authority binding on applicant, transaction on which ruling sought and the departmental officers concerned – Jurisdiction of Courts not excluded by […]
Procedure to be followed by Authority for Advance Ruling (Central Excise, Customs and Service Tax) on receipt of application [Section 23D] : 1. On receipt of application for advance ruling, the Authority […]
Constitution of Authority for Advance Ruling (Central Excise, Customs and Service Tax) : The Authority can formulate its own procedure. This Authority can examine people on oath and compel production of documents […]
Procedure for application for Advance Ruling : Under section 23C, advance ruling can be asked only for (a) classification of goods under the Tariff; (b) application of tariff notification issued […]
Authority: “Authority” means the Authority for Advance Rulings, constituted under subsection (1), or authorized by the Central Government under sub-section (2A), of section 28F of the Customs Act, 1962 [Section 23A (e)].
Applicant: Section 23A(c) defines applicant to mean: “applicant” means— (i) (a) a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or (b) a […]
Activity : Activity means production or manufacture of goods and includes any new business of production or manufacture proposed to be undertaken by the existing producer or manufacture, as the case may […]
Advance Ruling: Under section 23A(b) advance ruling means determination of question of law or fact regarding liability to duty in relation to an activity proposed to be undertaken by the applicant.
Date from which Board circulars are effective : The Supreme Court has held in HM Bags v. CCE 1997 (94) E.L.T. 3 that Board Circulars are effective from the date of […]