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 shall forward a copy to the relevant Commissioner. The records shall be returnable after the ruling is given.

2. The Authority has the sole discretion to accept or reject the application. However, a hearing has to be given before rejection. Application is liable to be rejected in the following cases:

(i) where the question raised in the application is already pending before any Central Excise Officer, the Appellate Tribunal or any court; or

(ii) where the question raised is the same as in a matter already decided by any Appellate Tribunal or any court.

3. The Authority shall pass an order admitting or rejecting the application. A copy of such order should be given to the applicant and the Commissioner.

4. The Authority can further examine any material placed before it after admission of the application.

5. The Authority should pronounce the final order within 90 days of receipt of application.

6. Copies of the order have to be given to the applicant and the Commissioner.