TRADE NOTICE NO.  98/2003

Dated:

14.08.2003

 

Copy of Notification No. 59/2003 – Central Excise(Non-Tariff) dated 23^rd July, 2003 is communicated herewith for information and necessary action.

          The contents of the Trade Notice may be brought to the notice of all concerned.

                    (Issued from file C.No. IV/16/2/2003-CX.Pol Vol.II)

 

                                                                                                   

As per Mailing List (Both Department & Trade)

COPY OF NOTIFICATION 59/2003 - CENTRAL EXCISE (NON-TARIFF) DATED JUNE 24, 2003.

 

G.S.R .- In exercise of the powers conferred by section 37 read with sub-section (1) and (3) of section 23C, sub-section (7) of section 23D of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules to amend the Central Excise (Advance Rulings) Rules, 2002, namely:-

1.                (i) These rules may be called the Central Excise (Advance Rulings) Amendment Rules, 2003.

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

 

2.                 In the Central Excise (Advance Rulings) Rules, 2002, for FORM-AAR(CE) appended thereto, the following form shall be substituted, namely:-

 

“FORM – AAR(CE)”

[Application for Advance Ruling (Central Excise)]

[See rule 3 of the Central Excise (Advance Rulings) Rules, 2002]

 

BEFORE THE AUTHORITY FOR ADVANCE RULINGS

(CUSTOMS, CENTRAL EXCISE AND SERVICE TAX) NEW DELHI

 

(Form of application for seeking Advance Ruling under section 23C of the Central Excise Act, 1944)

 

Application No…………….of……………

 

1.       Full name and address along with telephone                      :

          number, Fax number and e-mail address of the

          applicant

 

2.          Names, addresses, telephone number, fax number             :

and e-mail address of the resident(s)/non-resident(2)

setting up the joint venture or of the wholly owned

Indian subsidiary of a foreign holding company,

Proposing to undertake any business activity in India,

As the case may be

 

3.      Status of the applicant                                                         :

 

4.      Nature and status of the business activity proposed to be      :

         Undertaken by the applicant     

 

5.           Registration number of the applicant as mentioned at serial  :

Number 1 under Rule 9 of the Central Excise Rules, 2002

(if  any)

 

6.        Permanent Account Number(s) of the applicant (if any)    :

 

7.      Basis of claim that the person referred to at serial number 1,:

is an applicant as defined under clause (c) of section 23 A of

the Central Excise Act, 1944 (1 of 1944)

 

8.              Question(s) of law and / or fact relating to an activity proposed  :

To be undertaken on which the advance ruling is required

 

9.              Statement of any relevant facts having a bearing on the aforesaid :

question(s)

 

10.          Statement containing the applicant's interpretation of law and/or  :

facts, as the case may be, in respect of the aforesaid question(s)

 

11.          Commissioner of Central Excise having jurisdiction in respect of :

The question referred at serial number eight above (if any)

 

 12.    List of documents / statements attached                                      :

 

 13.          Particulars of account payee demand draft accompanying the       :

          application

 

                                                        

                                                                                                (Applicant's signature)

 

VERIFICATION

 

                    I, ____________________(name in full and in block letters), son/daughter/wife of ______________do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents are correct.  I am making this application in my capacity as _____________(dedignation) and that I am competent to make this application and verify it.

 

 

2.          I also declare that the question(s) on which the advance ruling is sought is/are not pending in any case before any Central Excise Authority, Appellate Tribunal or any Court.

 

3.     Verified this __________ day of __________ 200 _____at _______

 

                                                                                     

                                                                                      (Applicant's signature)

 

ANNEXURE I

 

Statement of the relevant facts having a bearing on the question(s) on which the advance ruling is required

                                                        

  Place ______________

 

  Date  ______________

                                                                             (Applicant's signature)

 

ANNEXURE II

 

Statement containing the applicant's interpretation of law and/or facts, as the case may be, in respect of the question(s) on which advance ruling is required

 

  Place ______________

 

  Date   ______________        

                                                                             (Applicant's signature)

 

 

  Notes :

 

1.     The  application must be filled in English or Hindi in quadruplicate.

 

2.     The  application must be accompanied by an account payee demand draft of Rupees two thousand five hundred drawn in favour of Authority for Advance Rulings, payable at New Delhi, Particulars of the draft should be entered in the column pertaining to item number 13.

 

3.     The number and year of receipt of the application will be filled in 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 3, the applicant must state its status i.e. whether an 

      individual, Hindu undivided family firm, company, firm association of 

      persons or any other person.

 

6.     In reply to item number 4, the applicant must state the status of the business  activity proposed to be undertaken i.e. the stage to which it has progressed.

 

7.     For item number 7, the reply must be given in the context of the provisions regarding 'residence' in India, 'non resident', 'India Company', and 'Foreign Company' as per the Income Tax Act, 1961(43 of 1961)

 

8.      Regarding item number 8, the question(s) should be based on the activity       proposed to be under taken, hypothetical questions will not be entertained.

 

9.           In respect of item number 9,  the Applicant must state in detail the relevant facts  and also disclose the nature of his activity and the likely date and purpose of the proposed activity(s).  Relevant facts reflected in documents submitted along with the application must be included in the statement of facts and not merely incorporated by reference.

         

10. For item number 10, the applicant must clearly state his interpretation of  law or facts in respect of the question(s) on which the advance rulings is being sought.

 

11.  The application, the verification appended thereto, the annexures to the application and the statements and documents accompanying the Annexures 1 and 2 must be signed on each page.

 

 

[F.No. 275/55/2003-CX-8A]

                                                                                (K.S. Sharma)

                                                  Under Secretary to the Government of India.

 

           Note :  The principal rules were published in the Gazette of India (Extraordinary), GSR. No. 594(E) dated 23^rd August, 2002 vide notification No. 28/2002-Central Excise(NT) dated 23^rd August, 2002.