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Excise - 3. page

Organisation Structure

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

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 for application for Advance Ruling

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

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.