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Manual No. 5

Rules, regulations, instructions, manuals and records, held by it or under its control or used by its employees for discharging its functions:

The Authority and its Secretariat are guided by the following Rules and Regulations while discharging its functions:

1.         Customs (Advance Rulings) Rules, 2002

2.         Central Excise (Advance Rulings) Rules, 2002

3.         Service Tax (Advance Rulings) Rules, 2003

4.         Authority for Advance Rulings (Customs, Central Excise and Service Tax)  Procedure Regulations, 2005

5.         Manual of Statutory Provisions Relevant Rules & Procedure

6.         Manual of Advance Rulings and Orders

7.         Office Order of Schedule for processing and disposing of applications.

8.         Authority for Advance Rulings for Customs & Central Excise (Salaries, allowances and terms and conditions of service of Chairperson and Members) Rules, 2003.

9.         Delegation of powers to the Chairman, Authority for Advance Ruling  (Ministry's letter F.No.29/4/2004/Ad.IC dated 16-04-2004)    These rules and regulations are duly notified public documents.