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 under section 5A of the Act;

(c) principles to be adopted for purpose of determining value of goods.

(d) notifications issued, in respect of duties of excise under the Act, the Central Excise Tariff Act, 1985 and any duty chargeable under any other law for the time being in force in the same manner as duty of excise leviable under the Act.

(e) admissibility of credit of service tax paid or deemed to have been paid on input service or excise duty paid or deemed to have been paid on the goods used in or in relation to the manufacture of the excisable goods.

(f) determination of the liability to pay duties of excise on any goods under the Act.

Apart from the above, no other matter can be referred for advance ruling.

It would also be noted that as per section 23D(2), applicants (whether resident or non – resident) who apply for such facility should not have the matter pending before the Appellate Tribunal or Court or if the same is already decided by Appellate Tribunal or Court.

The applicant may withdraw the application within 30 days from date of application. [Section 23C(4)]. An application fee of ` 2500/- is payable along with the application.

Under section 23F, advance ruling will be void if, on a representation from Commissioner or otherwise, it can be proved that it was obtained by fraud or misrepresentation of facts.

As per section 23E, it is binding only on the applicant who sought it for matters specified in section 23(C)(2) and on the Commissionerate in respect of the applicant. Change in the law or facts may however make the advance ruling obsolete.