| SECTION 23A Definition:- In this Chapter, unless the
context other-wise requires,- |
- activity” means production or manufacture of goods;
- "advance ruling" means the determination, by the authority, of a
question of law or fact specified in the application regarding the
liability to pay duty in relation to an activity which is proposed
to be undertaken, by the applicant;
- "applicant" means-
-
- a non-resident setting up a joint venture in India in
collaboration with a non-resident or a resident; or
- a resident setting up a joint venture in India in
collaboration with a non-resident; or
- a wholly owned subsidiary Indian company, of which the
holding company is a foreign company,who or which , as the
case may be, proposes to undertake any business activity in
India;
- a joint venture in India; or
- 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,and which or who, as
the case may be, makes application for advance ruling under
sub-section (1) of section 23 C or ;
- "application" means an application made to be Authority under
sub-section (1) of section 23C;
- "Authority" means the Authority for Advance Rulings (Central
Excise, Customs and Service Tax ) constituted under section 28F of
the Customs Act, 1962(52 of 1962);
- “non-resident”, “Indian Company” and “foreign company”
have the meanings respectively assigned to them in clause (30), (26)
and (23A) of section 2 of the Income-tax Act,1961 (43 of 1961).
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SECTION 23B. Vacancies, etc., not to invalidate
proceedings.- No proceeding before, or pronouncement of advance ruling
by, the Authority under this Chapter shall be questioned or shall be
invalid on the ground merely of the existence of any vacancy or defect
in the constitution of the Authority.
Section 23C. Application for advance ruling.- |
- An applicant desirous of obtaining an advance ruling under
this Chapter may make an application in such form and in such manner
as may be prescribed, stating the question on which the advance
ruling is sought.
- The question on which the advance ruling is sought shall be in
respect of,-
- classification of goods under the Central Excise Tariff Act,
1985 (5 of 1986);
- applicability of a notification issued under sub-section (1)
of section 5A having a bearing on the rate of duty;
- the principles to be adopted for the purposes of
determination of value of the goods under the provisions of this
Act;
- notifications issued in respect of duties of excise under
this Act, the Central excise Tariff Act, 1985 and any duty
chargeable under any other law for the time being in force in
the same manner as duty of excise leviable under this Act;
- admissibility of credit of excise duty paid or deemed to
have been paid on the goods used in or in relation to the
manufacture of the excisable goods.
- determination of the liability to pay duties of excise on
any goods under this Act.
- The application shall be made in quadruplicate and be
accompanied by a fee of two thousand five hundred rupees.
- An applicant may withdraw his application within thirty days
from the date of the application.
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| SECTION 23 D. Procedure on receipt of application.- |
- On receipt of an application, the Authority shall cause a
copy thereof to be forwarded to the Commissioner of Central Excise
and, if necessary, call upon him to furnish the relevant records
Provided that where any records have been called for by the
Authority in any case, such records shall, as soon as possible, be
returned to the Commissioner of Central Excise.
- The Authority may, after examining the application and the
records called for, by order, either allow or reject the
application:
Provided that the Authority shall not allow the application where
the question raised in the application is, -
- already pending in the applicant's case before any
Central excise officer, the Appellate Tribunal or any Court;
- the same as in a matter already decided by the
Appellate Tribunal or any Court:
Provided also that where the application is rejected, reasons
for such rejection shall be given in the order.
Provided also that where the application is rejected, reasons
for such rejection shall be given in the order.
- A copy of every order made under sub-section (2) shall be sent
to the applicant and to the Commissioner of Central Excise.
- Where an application is allowed under sub-section (2), the
Authority shall, after examining such further material as may be
placed before it by the applicant or obtained by the Authority,
pronounce its advance ruling on the question specified in the
application.
- On a request received from the applicant, the Authority shall,
before pronouncing its advance ruling, provided an opportunity to
the applicant of being heard, either in person or through a duly
authorised representative.
Explanation.-For the purposes of this sub-section, "authorised
representative" shall have the meaning assigned to it in sub-section
(2) of section 35Q.
- The Authority shall pronounce its advance ruling in writing
within ninety days of the receipt of application.
- A copy of the advance ruling pronounced by the Authority,
duly signed by the members and certified in the prescribed manner
shall be sent to the applicant and to the Commissioner of Central
Excise, as soon as may be, after such pronouncement.
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| SECTION 23E. Applicability of advance ruling.- |
- The advance ruling pronounced by the Authority under
section 23D shall be binding only-
- on the applicant who had sought it ;
- in respect of any matter referred to in sub-section(2) of
section 23C;
- on the Commissioner of Central Excise, and the Central
Excise authorities sub-ordinate to him, in respect of the
applicant.
- The advance ruling referred to in sub-section (1) shall be
binding as aforesaid unless there is a change in law or facts on the
basis of which the advance ruling has been pronounced.
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| SECTION 23F. Advance ruling to be void in certain
circumstances.- |
- Where the Authority finds, on a representation made to it by the
Commissioner of Central Excise or otherwise, that an advance ruling
pronounced by it under sub-section(6) of section 23D has been
obtained by the applicant by fraud or mis-representation of facts,
it may, by order, declare such ruling to be void ab initio and
thereupon all the provisions of this Act shall apply (after
excluding the period beginning with the date of such advance ruling
and ending with the date of order under this sub-section) to the
applicant as if such advance ruling had never been made.
- A copy of the order made under sub-section(1) shall be sent to
the applicant and the Commissioner of Central Excise.
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| SECTION 23G: Powers of Authority:- |
- The Authority shall, for the purpose of exercising its
powers regarding discovery and inspection, enforcing the attendance
of any person and examining him on oath, issuing commissions and
compelling production of books of account and other records, have
all the powers of a civil court under the Code of Civil Procedure,
1908 (5 of 1908).
- The Authority shall be deemed to be a civil court for the
purpose of section 195, but not for the purpose of Chapter XXVI of
the code of Criminal Procedure, 1973 (2 of 1974), and every
proceeding before the Authority shall be deemed to be a judicial
proceeding within the meaning of sections 193 and 228, and for the
purpose of section 196,of the Indian Penal Code (45 of 1860).
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| SECTION 23H: Procedure of Authority: - |
| The Authority shall, subject to the provisions of this Chapter, have
power to regulate its own procedure in all matters arising out of the
exercise of its powers under this act. |