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The Central Excise (Advance Rulings) Rules, 2002
[M.F. & C.A. (D.R.) Notification No. 28/2002-C.E. (N.T.),
dated 28.08.2002 as amended by Notification No.
16/2007-C.E. (N.T.), dated 06.03.2007]
Rule 1. Short Title,
extent and commencement.- (1) These rules may be called the
Central Excise (Advance Rulings) Amendment Rules, 2002. (2)
They extend to the whole of India.
(3) They shall come into force on the date of their
publication in the Official Gazette.
Rule 2. Definitions.-
In these rules, unless the context otherwise requires,-
(a)
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"Act" means the Central Excise Act, 1944 (1 of 1944);
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(b)
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"Authority" means the Authority for Advance Rulings
(Central Excise, Customs and Service Tax) constituted under
section 28F of the Customs Act, 1962 (52 of 1962).
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(c)
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"Form- Application for Advance Ruling (Central Excise)"
means the form annexed to these rules.
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(d)
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Words and expressions used and not defined herein but
defined in the Act, shall have the meaning respectively,
assigned to them, in the Act.
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Rule 3. Form and manner of application. - (1) An application for obtaining an advance ruling under
sub-section (1) of section 23C of the Act shall be made in Form -
Application for Advance Ruling (Central Excise). (2)
The application referred to in sub-rule (1), the verification
contained therein and all relevant documents accompanying such
application shall be signed, -
(a)
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in the case of an individual, by the individual himself,
or where the individual is absent from India, by the
individual concerned or by some person duly authorized by him
in this behalf, and where the individual is a minor or is
mentally incapacitated from attending to his affairs, by his
guardian or by any other person competent to act on his
behalf;
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(b)
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in the case of a Hindu undivided family, by the Karta of
that family and, where the Karta is absent from India or is
mentally incapacitated from attending to his affairs, by any
other adult member of that family;
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(c)
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in the case of a company or local authority, by the
principal officer thereof authorized by the company or the
local authority, as the case may be, for such purpose;
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(d)
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in the case of a firm, by any partner thereof, not being
a minor;
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(e)
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in the case of an association, by any member of the
association or the principal officer thereof; and
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(f)
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in the case of any other person, by that person or some
person competent to act on his behalf.
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(3) Every application shall be filed in quadruplicate and shall
be accompanied by a fee of two thousand five hundred rupees.
Rule 4. Certification
of copies of the advance rulings pronounced by the Authority. -
A copy of the advance ruling pronounced by the Authority for
Advance Rulings and duly signed by the Members to be sent to each
of the applicant and to the Commissioner of Central Excise, under
sub-section (7) of section 23D of the Act, shall be certified to
be true copy of its original by the Commissioner, Authority for
Advance Rulings, or any other officer duly authorized by the
Commissioner, Authority for Advance Rulings, as the case may be.
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FORM- AAR (CE-I)
[Application for Advance Ruling (Central
Excise)] See rule 3 of the Central Excise
(Advance Rulings) Rules, 2002)
Before The Authority For Advance Rulings
(Central Excise, Customs and Service
Tax, New Delhi)
(Form of application for seeking Advance
Ruling under section 23C of the Central Excise Act,1944)
Application
No..........of......................
1.
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Details of Applicant
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(i) Full name
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(ii) Complete
address
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(iii) Telephone
number( with STD/ISD code)
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(iv) Fax number (with
STD/ISD code)
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(v) E-mail address
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(vi) Postal address ( to
be provided if different from (ii) above)
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2.
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Status of the Applicant (Tick whichever is
applicable)
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i.
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(i) a non-resident setting up a joint
venture in India in collaboration with,-
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ii.
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(a) a non-resident; or
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iii.
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(b) with a resident;
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iv.
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(ii) a resident setting up
a joint venture in India in collaboration with a
non-resident;
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v.
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(iii) a wholly owned
subsidiary Indian company, of which the holding company is a
foreign company;
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vi. vii.
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(iv) a joint venture in
India;
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viii.
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(v) a resident falling within any such class
or category of persons, as the Central Government may, by
notification in the Official Gazette, specify in this
behalf(mention notification number).
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3.
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Basis for claim as a proposed joint venture [ref.
2(i) & (ii) above] (furnish copy of following).
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(a)
Memorandum of
Understanding; or
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(b)
Letter of Intent; or
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(c) Articles of Association etc.; or
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(d) Any other document.
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4.
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Details of proposed joint venture
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(i) Full name
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(ii) Complete
address
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(iii) Telephone
number( with STD/ISD code)
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(iv) Fax number (with
STD/ISD code)
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(v) E-mail address
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(vi) Postal address( to be
filled if different from (ii) above)
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5.
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Details of resident/non-resident party other
than the applicant forming the Joint Venture
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(i) Full name
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(ii) Complete
address
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(iii) Telephone
number( with STD/ISD code)
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(iv) Fax number (with
STD/ISD code)
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(v) E-mail address
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(vi) Postal address( to be
filled if different from (ii) above)
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6.
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In case of a wholly owned Indian Subsidiary
Company furnish the following details:-
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A.
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(i) Name of Foreign
holding company
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(ii) Complete
address
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(iii) Telephone
number( with STD/ISD code)
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(iv) Fax number (with
STD/ISD code)
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(v) E-mail address
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(vi) Postal address (
to be provided if different from (ii) above)
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B.
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Percentage of Foreign holding in the Indian Subsidiary
Company.
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7.
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In case of a joint venture [ref. 2(iv) above]
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(i) The persons forming the joint
venture/ constitution of joint venture.
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(ii) Status of constituent
persons, i.e. resident/non-resident.
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(iii) Existing activities if any.
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8.
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Nature of activity proposed to be undertaken.
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9.
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Present status of activity.
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10.
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Registration number of the applicant as
mentioned at serial number 1 under rule 9 of the Central
Excise Rules, 2002 (if any).
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11.
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Permanent Account Number (Income Tax) of the
applicant (if any).
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12.
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Question of Law or fact on which Advance
Ruling required (Tick whichever is applicable and provide
details against ticked item):-
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(i) classification of goods under the
Central Excise Tariff Act, 1985( 5 of 1986);
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(ii) applicability of a notification issued
under sub-section (1) of section 5A of the Central Excise
Act,1944, having a bearing on the rate of duty;
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(iii) the principles to be adopted for the
purposes of determination of value of the goods under the
provisions of this Act;
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(iv) notifications issued, in respect of
duties of excise under the Central Excise Act,1944, the
Central Excise Tariff Act, 1985 and any duty chargeable under
any other law for the time being in force in the same manner
as duty of excise leviable under this Act;
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(v) admissibility of credit of excise duty
paid or deemed to have been paid on the goods in or in
relation to the manufacture of the excisable goods (CENVAT);
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(vi) determination of liability to pay duties of excise
under this Act.
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13.
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Statement of relevant facts having a bearing
on the question(s) raised.
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14.
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Statement containing the applicant's
interpretation of law and/or facts, as the case may be, in
respect of the aforesaid question(s) (i.e. applicant's view
point and submissions on issues on which the advance ruling
is sought).
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15.
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Whether the question(s) raised is pending in
the applicant's case before any officer of Central Excise,
Appellate Tribunal or any Court of Law? If so, provide
details.
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16.
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Whether a similar matter as raised in the
question(s) by the applicant has already been decided by the
Appellate Tribunal or any Court?
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17.
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Concerned Commissioner(s) of Central Excise
having jurisdiction in respect of the question referred at
serial number 12.
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18.
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List of documents/statement attached, (attach
the list on a separate sheet, if necessary.
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19.
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Particulars of account payee demand draft
enclosed with the application
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(Applicant's signature)
VERIFICATION
I, ____________________ (name in full and in block letters),
son/daughter/wife of ___________________ do hereby solemnly
declare that to the best of my knowledge and belief what is
stated above and in the annexure(s), including the documents are
correct. I am making this application in my capacity as
___________________ (designation) and that I am competent to make
this application and verify it.
2. I also
declare that the question (s) on which the advance ruling is
sought is/are not pending in my case before any Central Excise
Authority, Appellate Tribunal or any Court.
3. Verified
this.............day...........of.............200
...............at ................
(Applicant's signature)
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ANNEXURE I
Statement of the relevant facts having a bearing
on the question(s) on which the advance ruling is required
Place .............................
Date ..............................
(Applicant's signature)
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ANNEXURE II
Statement containing the applicant"s
interpretation of law and/or facts, as the case may be, in
respect of the questions(s) on which advance ruling is required
Place .............................
Date ..............................
(Applicant's signature)
Notes:
1.
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The application must be filled in English or Hindi, in
quadruplicate.
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2.
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The application must be accompanied by an account payee
demand draft of Indian Rupees two thousand five hundred drawn
in favour of Authority for Advance Rulings(Central Excise,
Customs & Service Tax), payable at New Delhi.
Particulars of the draft should be entered in the column
pertaining to item number 19.
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3.
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The number and year of receipt of the application will
be filled in by the office of the Authority for Advance
Rulings.
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4.
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If the space provided for answering any item in the
application is found insufficient, separate sheets may be used
for this purpose. Each sheet must be signed at the bottom by
the applicant.
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5.
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In reply to item number 2 the applicant must state
its status i.e. whether an individual, Hindu undivided family
firm, company, firm association of persons, wholly owned
subsidiary, Joint Venture or any other person.
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6.
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For item number 5, the reply must be given in the
context of the provisions regarding "residence" in India, 'non
resident', 'Indian Company', and 'Foreign Company' as
per the Income Tax Act, 1961(43 of 1961).
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7.
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In reply to item number 9, the applicant must state
the present status of the business activity in respect of
which advance ruling has been sought i.e. the stage to which
it has progressed.
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8.
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Regarding item number 12, the question(s) should be
based on the activity proposed to be under taken; hypothetical
questions will not be entertained.
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9.
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In respect of item number 13, the applicant must state
in detail the relevant facts and also disclose the nature of
proposed activity and the likely date and purpose of the
proposed activity(s). Relevant facts reflected in
document submitted along with the application must be included
in the statement of facts and not merely incorporated by
reference.
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10.
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For item number 14, the applicant must clearly state his
interpretation of law or facts in respect of the question(s)
on which the advance ruling is being sought.
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11.
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The application, the verification appended thereto, the
Annexures to the application and the statements and documents
accompanying the Annexures 1 and 2 must be signed on each page
by the applicant."
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