Import No. 02/2005
Export No. 02/2005
PUBLIC NOTICE No.-15/2005 Date : 29.03.2005
Authority for Advance Rulings (Procedural) Rules, 2003-reg.
1. Authority for Advance Rulings (Procedural) Rules, 2003 had been notified vide Notification No. 01/2003-AAR
dated 21st March, 2003. Consequent upon the Service Tax law being brought within the ambit of the Authority for
Advance Rulings by the Finance Act 2003, the prescribed procedure required to be modified. In addition streamlining
of the procedure, in view of the experience gained in disposal of applications received in the Authority, also became
necessary.
2. A revised procedure has now been laid down by the Authority for Advance Rulings vide Notification No.
1/2005-AAR dated 7th January, 2005. This has come into force on 26th January’05. Some major highlights of the
new Procedure to be known as Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure
Regulations, 2005 [“AARUL (CEST) Procedure Regulation, 2005”] are briefly mentioned below :-
(i) Procedure for dealing with the applications relating to Service Tax has been included; (ii)In cases where the
Commissioner has not been specified by the applicant, Commissioner to represent the Revenue would now be
designated by the Chairman, CBEC {Regulation no. 2(g)
(ii) In cases where the Commissioner has not been specified by the applicant, Commissioner to represent the
Revenue would now be designated by the Chairman, CBEC {Regulation no. 2(g) (ii)
(iii) Time limit for seeking clarifications for removing difficulty in implementation of advance rulings has now been
specified as three months from the time it is noticed either by the Commissioner or the applicant { Regulation No.4}
– {earlier the time limit prescribed was six months from the date of passing the order};
(iv) Provision for re-opening of the hearing in a case prior to the pronouncement of an Order/Ruling by the Authority
has been prescribed {Regulation No. 4} - {earlier the time limit prescribed was six months from the date of passing
the order};
(v)Detailed procedure for dealing with application filed with the Authority has been prescribed {Regulation No. 9};
(vi) An applicant can now seek amendment of a question on which an advance ruling is sought {Regulation No.
12(2)}
(vii) Where an important question of law is involved, the Authority can now issue a notice to the Law Officer of
the Central Government including the Attorney General and Solicitor General to assist the Authority {Regulation
15(3)}
(viii) The Authority for Advance rulings may also appoint an advocate as Amicus Curiae to assist it in an application
{Regulation No. 15(4)}; and
(ix) Withdrawal of application beyond the stipulated 30 days time may be allowed by the authority in its discretion
{Regulation No. 17}.
All concerned are hereby informed to take note of the revised procedure while filing any application under the
Authority for Advance Ruling Customs, Central Excise and Service Tax procedure Regulations – 2005.
Sd/-
(A.K. PRASAD)
COMMISSIONER OF CUSTOMS (IMPORT)
PHONE NO. 226204845
F.No. S/26-62/2004 A(G)
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