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Manual No. 6

A Statement of categories of documents that  are held by it or under its control

The Authority has not categorized the documents under its control. Only applications and relevant documents submitted by the applicants are held by the Authority under its control. Though, under the provisions of Regulation 26 of the Authority for Advance Rulings (Central Excise, Customs and Service Tax) Procedure Regulations, 2005, such of the orders / advance rulings of the Authority, as the Chairperson deems fit for publication in any authoritative report or the press, may be released for such publication on such terms and conditions as the Chairperson may specify. However, generally the hearings are open to public and all the orders passed / rulings pronounced by the Authority are hosted on Authority's web-site www.cbec.gov.in/aar and also  issued for publication . 

2.         In terms of Regulation 5 (m) records pertaining to every application/petition and other material is preserved for a period of 5 years from the date of disposal of application/petition.