Central Excise (Advance Rulings ) Rules ,2002

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Central Excise (Advance Rulings ) Rules ,2002
Total Sections 4
Enforcement Year 2002
State or Central Central
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ASSN: 24864

Central Excise (Advance Rulings) Rules, 2002

CONTENTS 
1. Short title, extent and commencement
2. Definitions
3. Form and manner of application
4. Certification of copies of the advance rulings pronounced by the Authority


Central Excise (Advance Rulings) Rules, 2002

In exercise of the powers conferred by Sec. 37 read with sub-sees. (1) and (3) of Sec. 23-C, sub-sec. (7) of Sec. 23-D of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules, namely

1. Short title, extent and commencement : (1) These rules may be called the Central Excise (Advance Rulings) Rules, 2002. (2) They extend to the whole of India. (3) They shall come into force on the date of their publication in the Official Gazette.

2. Definitions : 3. In these rules, unless the context otherwise requires.

(a) "Act" means the Central Excise Act, 1944 (1 of 1944). 
(b) "Authority" means 1 "the Authority for Advance Rulings (central excise, Customs and Service Tax)" constituted under Sec. 28-P of the Customs Act, 1962 (52 of 1962). 
(c) "Form-Application for Advance 
Rulings (Central Excise)" means the form 
appended to these rules. 
(d) Words and expressions used and not 
defined herein but defined in the Act 
shall have the meanings respectively, 
assigned to them in the Act. In the 
central excise (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, by the "Central Excise 
(Advance Rulings) Amendment Rules, 
2007." 
3. Form and manner of application :
(1) An application for obtaining an 
advance ruling under sub-sec. (1) of 
Sec. 23-C of the Act shall be made in 
Form - Application for Advance Rulings (Central Excise). 
(2) The application referred to in sub- 
rule (1), the verification contained 
therein and all relevant documents 
accompanying such application shall be 
signed, 
(a) in the case of an individual, by the individual himself, or where the individual is absent from India, by the individual concerned or by some person duly authorized by him in this behalf, and where the individual is minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf, 
(b) in the case of a Hindu undivided family, by the Karta of that family and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of that family;
(c) in the case of a company or local authority, by the principal officer thereof authorized by the company or the local authority, as the case may be, for such purpose; 
(d) in the case of a firm, by any partner thereof, not being a minor; 
(e) in the case of an association, by any member of the association or the principal officer thereof; and 
(f) in the case of any other person, by that person or some person competent to act on his behalf. 

(3) Every application shall be filed in quadruplicate and shall be accompanied by a fee of two thousand five hundred rupees.

4.Certification of copies of the 
advance rulings pronounced by the 
Authority :
A copy of the advance ruling pronounced 
by the Authority for Advance Rulings and 
duly signed by the Members to be sent to 
each of the applicant and to the 
Commissioner of Central Excise, under 
sub-sec. (7) of Sec. 23-D of the Act 
shall be certified to be true copy of 
its original by the Commissioner, 
Authority for Advance Rulings, or any 
other officer duly authorized by the 
Commissioner, Authority for Advance 
Rulings, as the case may be.