PART II, SECTION-3, SUB- SECTION (i) dated the 6/3/2007].


(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: –

(1)   These rules may be called the Customs (Advance Ruling) Amendment Rules, 2007.

(2)  They shall come into force on the date of their publication in the Official Gazette.

2.  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.

  1. For the “Form” appended to the said rules, the following “Form” shall be substituted, namely:-


[Application for Advance Ruling (Customs)]

(See rule 3 of the Customs (Advance Rulings) Rules, 2002)




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

ii.                   (a) a non-resident; or


(b) with a resident;

iv.                 (ii)    a resident setting up a joint venture  in India in collaboration with a non-resident; :
v.                   (iii)    a wholly owned subsidiary Indian company, of which the holding company is a foreign company; :
vi.                 (iv)    a joint venture in India;


viii.            (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)


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.

2. 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.

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

(Applicant’s signature)


Statement of relevant facts having a bearing on the question(s) on which advance ruling is required

Place ………………………..

Date …………………………

(Applicant’s signature)  


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)













The application must be filled in English or Hindi, in quadruplicate.
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.
The number and year of receipt of the application will be filled in by the office of the Authority for Advance Rulings.
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.
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.
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).
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.
Regarding item number 12, the question(s) should be based on the activity proposed to be under taken; hypothetical questions will not be entertained.
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.
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.
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).

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