Section 23C
- Document type
- Other
- Dated
- Category
- CENTRAL EXCISE ACT, 1944
Application for advance ruling
SECTION 23C
(1) 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 of which the advance ruling is sought.
(2) the question on which the advance ruling is sought shall be in respect of,-
(a) classification of any goods under the Central Excise Tariff Act, 1985 (5 of 1986)
(b) applicability of a notification issued under sub-section (1) of section 5A having a bearing on the rate of duty;
(c) the priciples to be adopted for the purposes of determination of valueof the goods under the provisions of this Act.
(d) 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;
(e) 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.
(Clause (d) & (e) has been inserted vide Finance Bill 2003)
(f) determination of the liability to pay duties of excise on any goods under this Act.
(Above clause (f) has been inserted vide Union Budget 2006-2007 - Finance Bill)
(3) The application shall be made in quadruplicate and be accompained by a free of two thousand five hundred rupees.
(4) An applicant may withdraw an application within thirty days from the date of application.