Authority for Advance Rulings (Central Excise, Customs and Service Tax) Procedure (Amendment) Regulations, 2007 - 1/2007 AAR. - Central Excise - Non Tariff

Authority for Advance Rulings (Central Excise, Customs and Service Tax) Procedure (Amendment) Regulations, 2007

THE GAZETTE OF INDIA
EXTRAORDINARY
PART II-SEC 3 (i)
MINISTRY OF FINANCE
(Department of Revenue)
AUTHORITY FOR ADVANCE RULINGS
(CENTRAL EXCISE, CUSTOMS AND SERVICE TAX)

NOTIFICATION NO 1/2007 AAR

Dated: July 16, 2007

G.S.R. 486(E).-In exercise of the powers conferred by Section 28M of the Customs Act, 1962 (52 of 1962), Section 23H of the Central Excise Act, 1944 (1 of1944) and Section 96B of the Finance Act, 1994 (32 of 1994), the Authority for Advance Rulings (Central Excise, Customs and Service Tax) hereby makes the following regulations to amend the Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005 [AARUL (CEST) Procedure Regulations], namely:­

1. (1) These regulations may be called the Authority for Advance Rulings (Central Excise, Customs and Service Tax) Procedure (Amendment) Regulations, 2007.

(2) They shall come into force on the date of their publication in the Official Gazette.

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

(i) the words and brackets "[Authority for Advance Rulings (Customs, Central Excise and Service Tax)]" wherever they occur, the words and brackets "[Authority for Advance Rulings (Central Excise, Customs and Service Tax)]" shall be substituted;

(ii) in regulation 9, in sub-regulation (2), for the words "at the earliest" appearing at the end, the words "as far as possible within ten working days from the date of receipt of the application" shall be substituted.

F.No.16/02/2002-Pt-II

VIJAI LAKSHMI SHARMA,

Chief Commissioner-cum-Secy.