MINISTRY OF FINANCE DEPARTMENT OF REVENUE
New Delhi, the 6/3/2007.
15 Phalguna, 1928 Saka
NOTIFICATION NO. 21 / 2007 - Customs (NT)
G.S.R. (E).- In exercise of the powers conferred by section 156 read with
sub-sections (1) and (3) of section 28 H, sub-section (7) of section 28-I of the
Customs Act, 1962 (52 of 1962), the Central Government hereby makes the
following rules further to amend the Customs (Advance Rulings) Rules,2002,
namely:
-
- These rules may be called the Customs (Advance Ruling) Amendment Rules,
2007.
- They shall come into force on the date of their publication in the Official
Gazette.
- 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.
- 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
(CENTRAL EXCISE, CUSTOMS AND SERVICE TAX)
NEW DELHI
(Form of application for seeking Advance Ruling under section 28H of the Customs
Act, 1962)
Application No……….of………………….
| 1. |
Details of Applicant |
|
|
|
(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 provided if
different from (ii) above)
|
|
|
| 2. |
Status of the Applicant(Tick whichever is applicable)
|
|
|
|
- a non-resident setting up a joint venture
in India in collaboration
with,-
- a non-resident; or
- with a resident;
|
|
|
|
(ii) a resident setting up a joint venture in
India in collaboration with a
non-resident; |
|
|
|
(iii) a wholly owned subsidiary Indian
company, of which the holding company
is a
foreign company; |
|
|
|
(iv) a joint venture in India; |
|
|
|
v) 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 (mention
notification number); |
|
|
|
(vi) Importer/Exporter importing/ exporting any
goods from Republic of Singapore
under
Comprehensive Economic Cooperation
Agreement (CECA) dated 29.06.2005. |
|
|
| 3. |
Basis for claim as a proposed joint
venture [ref. 2(i) & (ii) above] (furnish
copy of following). |
|
|
|
(a) Memorandum of Understanding; or |
|
|
|
(b) Letter of Intent; or |
|
|
|
(c) Articles of Association etc.; or |
|
|
|
(d) Any other document. |
|
|
| 4. |
Details of 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( with STD/ISD code) |
|
|
|
(iv) Fax number (with STD/ISD code) |
|
|
|
(v) E-mail address |
|
|
|
(vi) Postal address( to be provided if
different from (ii) above)
|
|
|
| B. |
Percentage of Foreign holding in the Indian
Subsidiary Company.
|
|
|
| 7. |
In case of a joint venture [ref. 2(iv) above] |
|
|
|
(i) The persons forming the joint venture/
constitution of joint venture.
|
|
|
|
(ii) Status of constituent persons, i.e.
resident/non-resident.
|
|
|
|
(iii) Existing activities if any. |
|
|
| 8. |
Nature of activity proposed
to be undertaken. |
|
|
| 9. |
Present status of activity. |
|
|
| 10. |
Importer-Exporter Code number of the
applicant (if any).
|
|
|
| 11. |
Permanent Account Number (Income Tax)
of the applicant (if any).
|
|
|
| 12. |
Question of Law or fact on which
Advance Ruling required (Tick whichever
is
applicable and provide details against
ticked item):- |
|
|
|
(i) classification of goods under the Customs
Tariff Act, 1975; |
|
|
|
(ii) applicability of a notification issued under
sub-section (1) of section 25
of the Customs
Act, 1962, having a bearing on the rate of
duty; |
|
|
|
(iii) the principles to be adopted for the
purposes of determination of value of
the
goods under the provisions of the Customs
Act,1962; |
|
|
|
(iv) applicability of notification issued in
respect of duties under the Customs
Act,1962,
the Customs Tariff Act, 1975 and any duty
chargeable under any other
law for the time
being in force in the same manner as duty of
Customs leviable
under the Customs Act; |
|
|
|
(v) determination of Origin of goods in terms of
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 Commissioner of Customs
i.e. from where import/export is
proposed to
be undertaken. |
|
|
| 18. |
List of documents/statement attached,
(attach the list on a separate sheet,
if
necessary. |
|
|
| 19. |
Particulars of demand draft enclosed
with 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 information and statements furnished in above format and in
the annexure(s) thereto including the documents enclosed are correct. I am
making this application in my capacity as ___________________ (designation). I
am competent to make and verify this application.
- I also declare that the question (s) on which the advance ruling is sought
is/are not pending in my case before any Customs Authority, Appellate Tribunal
or any Court.
- Verified this………….day………..of………….200 ……………at …………….
(Applicant’s signature)
ANNEXURE I
Statement of relevant facts having a bearing on the question(s) on which advance
ruling is required
Place ………………………..
Date …………………………
(Applicant’s signature)
ANNEXURE II
Statement containing applicant's interpretation of law and/or facts, as the case
may be, in respect of the questions(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 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, firm association of persons,
wholly owned subsidiary, Joint Venture or any other person. |
| 6. |
For item number 5, the reply must be given in the context of the provisions
regarding 'residence' in India, ‘non resident’, ‘Indian Company’, and ‘Foreign
Company’ as per the Income Tax Act, 1961(43 of 1961). |
| 7. |
In reply to item number 9, the applicant must state the present status of the
business activity in respect of which advance ruling has been sought i.e. the
stage to which it has progressed. |
| 8. |
Regarding item number 12, 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 13, 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 14, 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 by the applicant. |
(Vijay Kaushik)
Under Secretary to the Government of India
[File number 275/55/2003-CX(Pt)-8A]
Note: The principal rules were published in the Gazette of India
(Extraordinary), vide number G.S.R. 593(E) dated the 23rd August,2002
(notification no. 55/2002 –Customs (NT) dated the 23rd August, 2002) and
subsequently was amended vide G.S.R. 578(E) dated the 23rd July,2003 (
notification number 54/2003 –Customs (NT) dated the 23rd July, 2003).