THE GAZETTE OF INDIA: EXTRAORDINARY

[PART FI—SEC. 3(i)]

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 23rd August, 2(X)2

No. 28/2002-Central Excise (NT)

G.S.R. 594(E).— In exercise of the powers conferred by Section 37 read with sub-sections (1) and (3) of

section 23C, sub-section (7) of section 23D of the Central Excise Act, 1944 (1 of 1944), the Central

Government hereby makes the following rules, namely: -

1. Short title, extent and commencement. - (1) These rules may be called the Central Excise

(Advance Rulings) 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.

2. Definitions. - In these rules, unless the context otherwise requires,-

(a)

"Act" means the Central Excise Act, 1944 (1 of 1944);

(b)

"Authority" means the Authority for Advance Rulings constituted under section 28F of

the Customs Act, 1962 (52 of 1962).

(c)

"Form-Application for Advance Rulings (Central Excise)" means the form appended to

these rules.

(d)

Words and expressions used and not defined herein but defined in the Act shall have the

meanings respectively, assigned to them in the Act.

3. Form and manner of application. - (1) An application for obtaining an advance ruling under

sub-section (1) of section 23 C of the Act shall be made in Form - Application for Advance Rulings

(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)

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,

(b)

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;

(c)

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;

(d)

in the case of a firm, by any partner thereof, not being a minor;

(e)

in the case of an association, by any member of the association or the principal officer

thereof; and

(f)

in the case of any other person, by that person or some person competent to act on his

behalf.

(3)

Every application shall be filed in quadruplicate and shall be accompanied by a fee of

two thousand five hundred rupees

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

. 8

THE GAZETTE OF INDIA : EXTRAORDINARY

|PART II—SKI- 3(I)J

FORM -AAR (CE)

[Application for Advance Rulings (Central Excise)].

(See rule 3 of the Central Excise (Advance Ruling) Rules, 2002)

BEFORE THE AUTHORITY FOR ADVANCE RULINGS

(CUSTOMS AND CENTRAL EXCISE)

NEW DELHI

(Form of application for seeking Advance Ruling under Section 23C of the

Central Excise Act, 1944)

Application No

Full name and address along with telephone and :

Fax number of the applicant.

Names, addresses, telephone and fax numbers, :

of the resident(s)/non-resident(s), setting up the

joint venture.

Status of the resident(s)/non-resident (s), setting :

up the joint venture.

Registration (s) of the joint venture party(s) :

mentioned at serial number 2 under Rule 174 of

the Central Excise Rules (if any).

Permanent Account Number (s) of the joint :

venture party(s) mentioned at serial number 2

(if any),

Basis of claim that the person(s) referred to at :

serial number 2, as the case may be, are non-

resident (s)(wherever applicable).

Question(s) of law and/or fact relating to an :

activity proposed to be undertaken on which the

advance ruling is required,

Statement of any relevant facts having a bearing :

on the aforesaid question (s).

Statement

containing

the

applicant's :

interpretation of law and/or facts, as the case

may be, in respect of the aforesaid question(s).

1f^.

Commissioner

Central

Excise

having

jurisdiction in respect of the question referred at

serial number seven above (if any).

11.

List of documents or statements attached.

12.

Particulars of account payee demand draft :

accompanying the application.

(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.

I also declare that the question (s) on which the advance ruling is sought is/are not pending in

any case before any central excise authority, Appellate Tribunal or any Court.

Verified this

day

...of.

200

(Applicant's signature)

ANNEXIJRE 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)

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)

.^teOLks-*'

THE GAZETTE OF INDIA: EXTRAORDINARY

[PART II—SEC.3(J)1

Notes :

The application must be filled in English or Hindi in quadruplicate.

The application must be accompanied by an account payee demand draft of Rupees two

thousand five hundred drawn, in favour of Authority for Advance Rulings, payable at New

Delhi. Particulars of the draft should be entered in the column pertaining to item number 12.

Please state whether Individual, Hindu undivided family, Company, Firm, an Association of

Persons, etc

The number and year of receipt, of the application will be filled in the Office of the Authority

for Advance Rulings.

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.

In reply to item number 3 fee applicant must state the status of party(s) in the joint venture, i.e.

whether the party(s) is an' individual, Hindu undivided family firm, company, firm association

of persons or any other person The status should be given in respect of each party.

For item number 6, the reply must be given in the context of the provisions regarding

'residence' in India as per the Income Tax Act, 1961.

Regarding item number 7, the question(s) should be based on the activity proposed to be under

taken, Hypothetical questions will not be entertained.

In respect of item number 8, the Applicant must state in detail the relevant facts and also

disclose the nature of his 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.

10.

For item number 9, 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.

11.

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.

[F. No. 27.V40/2002-Cx-8A]

K. S. SHARMA, Under Secy.

Pnatcd hy the Manager ^Jl)Vt

o^f^]n (^]ja^p1D1J1(^,^King^Roml,^{Mayapuri, New Dolhl-110064}

ar"l

I-ubiished Viy th; Controller of Publications, Delhi-llO»;4.