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Manual No. 4

Norms set for the discharge of its functions

            Under the Customs, Central Excise and Service Tax law the Authority is required to pronounce its ruling within 90 days of the date of receipt of the application. However, the period of 90 days shall be counted from the date when a defect free application is registered in the Secretariat of the Authority.

            The Authority vide its office order No.C.No. 16 / 02 / 2002-AAR/ dated :10.01.05 has laid down the  following time schedule for processing and disposal of applications:   

Scrutiny of an application Within 3 days from the date of filing of the application.
Calling for records Within 3 days after scrutiny.
  Service of   Notice to remove deficiencies / defects. Preparation of Technical Note  Placing of file before the Authority for preliminary order 28 days in all : within 7 days after scrutiny. Within 14 days from receipt of records and comments Within 7 days of preparing the Technical Note.  
Preparation of note etc. for placing before the Authority for final hearing    Within 21 days after communication of preliminary order.
Pronouncement of Advance Ruling by the Authority  Within 21 days after completion of hearing.