Procedure for filing applications.-

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..... cribed form, that is it to say, Form - AAR (CUS) of the Customs (Advance Rulings) Rules, 2002 or Form - AAR (CE) of the Central Excise (Advance Rulings) Rules, 2002 or Form - AAR (ST) of the Service Tax (Advance Rulings) Rules, 2003, as the case may be. (2) The application shall be filed in quadruplicate and presented by the applicant in person or by an authorized representative to the Secretary .....

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..... ent to sign under the Rules. (6) Every application, its verification, annexures, statements and supporting documents shall be on A-4 size paper and should be neatly and legibly written, typed or printed leaving a left margin of 5 cms. and only on one side of a page in double-line spacing. (7) An application under sub-regulation (1) shall be deemed to have been filed on the date on which it is re .....

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