FORM - AAR (CE)
[Application for advance Rulings (Central excise)].
(see rule 3 of the Central Excise (Advance Rulings) Rules, 2002)
BEFORE THE AUTHORITY FOR ADVANCE RULINGS
(CUSTOMS AND CENTRAL EXCISE) 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 and fax number of the applicant.
2. Names, addresses, telephone and fax numbers, of the resident(s) / non-resident(s), set-ting up the joint venture.
3. Status of the resident(s) / non-resident(s), setting up the joint venture.
4. Registration (s) of the joint venture party(s) mentioned at serial number 2 under Rule 174 of the Central Excise Rules (if any).
5. Permanent Account Number (s) of the joint venture party (S) mentioned at serial number 2(if any).
6. Basis of claim that the persons(s) referred to at serial number 2, as the case may be, are non-resident (s) (wherever applicable).
7. Question (s) of law and / or fact relating to an activity proposed to be undertaken on which the advance ruling is required.
8. statement of any relevant facts having a bearing on the aforesaid question (s).
9. Statement containing the applicant"s interpretation of law and / or facts, as the case may be, in respect of the aforesaid question(s).
10. Commissioner of Central Excise having jurisdiction in respect of the question referred at serial number seven above (if any).
11. List of documents or statements attached.
12. 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 ---------- (designation) 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 sough is / are not pending in any case before any central excise authority, Appellate Tribunal or any Court.
3. verified this --------------day ------of -------200----------at
ANNEXURE I
Statement of the relevant facts having a bearing on the question(s) on which the advance ruling is required
Place............
Date.............
ANNEXURE II
Statement containing the applicant"s interpretation of law and / or facts, as the case may be, in respect of the questions (s) on which advance ruling is the case may be, in respect of the questions (s) on which advance ruling is required
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 12.
3. Please state whether Individual, Hindu undivided family, Company, Firm, an Association of Persons, etc.
4. The number and year of receipt of the applicaion will be filled in the Office of the Authority for Advance Rulings.
5. 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.
6. In reply to item number 3 the applicant must state the status of party(s) in the joint venture, i.e. whether the party(s) is an individual, Hindu undivided family firm, company, firm association of persons or any other person. The status should be given in respect of each party.
7. For item number 6, the reply must be given in the context of the provisions regarding "residence" in India as per the Income Tax Act, 1961.
8. Regarding item number 7, the question(s) should be based on the activity proposed to be undertaken, Hypothetical questions will not be entertained.
9. In respect of item number 8, 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 document submitted along with the application must be included in the statement of facts and not merely incorporated by reference.
10. For item number 9, the applicant must clearly state his interpretation of law or facts in respect of the question(s) on which the advance ruling 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.