Scheme of Advance Rulings under Customs, Central Excise and Service Tax laws - Complete update - Regarding - Central Excise - Letter F.No. 16/6/2002-AAR/Pt./6420

Letter F.No. 16/6/2002-AAR/Pt./6420 Dated 23-5-2006 Government of India Ministry of Finance (Department of Revenue) Authority of Advance Rulings, Central Excise, Customs Service Tax Subject : Scheme of Advance Rulings under Customs, Central Excise and Service Tax laws - Complete update - Regarding. This letter is in continuation of the earlier communication of even file number dated 18th June, 2003 highlighting the changes brought about in the provisions relating to scheme of Advance Rulings by the Finance Act, 2003. A brochure relating to the Scheme of Advance Rulings under the Customs and Central Excise Law was also forwarded for your information. 2. In the intervening period, certain significant additions have been introduced by the Finance Acts of 2005 and 2006. These changes have not only broadened the category of applicants who can seek an advance ruling but have also expanded the types of questions in respect of which an advance ruling can be sought. 3. To mention briefly, a joint venture in India and 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, have been added in the category of applicants vide the Finance Act, 2005. Vide Notification No. 69/2005-Customs (N.T.), dated 29-7-2005, the Central Government has notified a resident, who proposes to import any goods from the Republic of Singapore under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore dated 29-6-2005 as an applicant. A copy of the Notification is enclosed for ready reference, along with a copy of the updated brochure [Not printed]. 4. With regard to the questions that can now be raised by an applicant, determination of origin of goods in terms of rules notified under the Customs Tariff Act, 1975 and matters relating thereto was inserted vide Finance Act, 2005 and determination of the liability to pay duties of excise on any goods under the Central Excise Act, 1944 and determination of the liability to pay service tax on a taxable service under the provisions of Chapter V of the Finance Act, 1994 (both inserted vide Finance Act, 2006) have been added. 5. It is requested that these changes may be brought to the notice of the officers and staff working in your Zone/Commissionerate so that processing of applications, forwarded by the Authority, is smooth and hassle-free. These changes may also be brought to the notice of the public/trade by issue of public/trade notices. Official contact numbers of the Authority including e-mail id may, in particular, be brought to the notice of the public/trade for facilitating quick communication. Since it is a facilitative measure, the public/trade should be kept informed of all the developments on a regular basis so that they are not only made aware of this facility but can take full advantage of this process to their benefit. 6. It is also to inform that the Authority's website www.cbec.gov.in/cae/aar.htm is fully functional and may be accessed to view/peruse the Orders/Rulings being issued by the Authority from time to time. The website is regularly updated by uploading the changes brought about in statutory provisions as well as the latest orders/rulings issued by the Authority. Encl : as above [Not printed]