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Amends Customs (Advance Rulings) Rules,2002

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..... 02, namely:- 1. (1) These rules may be called the Customs (Advance Ruling) Amendment Rules, 2007. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Customs (Advance Rulings) Rules, 2002 (hereinafter referred to as the said rules), in clause (b) of rule 2, for the words "the Authority for Advance Rulings", the words and brackets "the Authority for Advance Rulings (Central Excise, Customs and Service Tax)" shall be substituted. 3. For the "Form" appended to the said rules, the following "Form" shall be substituted, namely:- "FORM- AAR (CUS-I) [Application for Advance Ruling (Customs)] (See rule 3 of the Customs (Advance Rulings) Rules, 2002) BEFORE THE AUTHORITY FOR ADVANCE RULINGS .....

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..... proposed joint venture (i) Full name : (ii) Complete address : (iii) Telephone number( with STD/ISD code) : (iv) Fax number (with STD/ISD code) : (v) E-mail address : (vi)Postal address( to be filled if different from (ii) above) : 5. Details of resident/non-resident party other than the applicant forming the Joint Venture (i) Full name : (ii) Complete address : (iii) Telephone number( with STD/ISD code) : (iv) Fax number (with STD/ISD code) : (v) E-mail address : (vi)Postal address( to be filled if different from (ii) above) : 6. In case of a wholly owned Indian Subsidiary Company furnish the following details:- A. (i) Name of Foreign holding company : (ii) Complete address : (iii)Telephone number( w .....

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..... the rules notified under the Customs Tariff Act, 1975 and matters relating thereto. : 13. Statement of relevant facts having a bearing on the question(s) raised. : 14. 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). : 15. Whether the question(s) raised is pending in the applicant's case before any officer of Customs, Appellate Tribunal or any Court of Law? If so, provide relevant details. : 16. Whether a similar matter as raised in the question(s) by the applicant has already been decided by the Appellate Tribunal or any Court? : 17. Concerned Comm .....

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..... 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. 3. The number and year of receipt of the application will be filled in by the office of the Authority for Advance Rulings. 4. 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. 5. In reply to item number 2 the applicant must state its status i.e. whether an individual, Hindu undivided family firm, company, fi .....

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