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Bare acts > Central Excise (Advance Rulings) Rules, 2002 > Form
 
  


 

FORM- AAR (CE-I)

Application for Advance Ruling (Central Excise)

(See rule 3 of the Central Excise (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 23C of the Central Excise Act,1944)

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)

 

 

 

(i)  a non-resident setting up a joint venture in India in collaboration with,-

(a) a non-resident; or

 (b) 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).

:

 

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.

Registration number of the applicant as mentioned at serial number 1 under rule 9 of the Central Excise Rules, 2002 (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 Central Excise  Tariff Act, 1985( 5 of 1986);

:

 

(ii) applicability of a notification issued under sub-section (1) of section 5A of the Central Excise Act,1944, 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 this Act;

:

 

(iv) notifications issued, in respect of duties of excise  under the Central Excise Act,1944, 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;

:

 

 

(v) admissibility of credit of excise duty paid or deemed to have been paid on the goods in or in relation to the manufacture of the excisable goods (CENVAT);

 

 

 

(vi) determination of liability to pay duties of excise under this Act.

 

 

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 Central Excise, Appellate Tribunal or any Court of Law? If so, provide 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(s) of Central Excise having jurisdiction in respect of the question referred at serial number 12.

:

 

18.

List of documents/statement attached, (attach the list on a separate sheet, if necessary.

:

 

19.

Particulars of account payee 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 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 sought is/are not pending in my case before any Central Excise Authority, Appellate Tribunal or any Court.

3. Verified this………….day………..of………….200 ……………at …………….

(Applicant’s signature)

 

 

 

 

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