Advance Ruling Authority to intimate defects in application within ten days (if possible of course)

By Vijay Kumar

As per Regulation 9(2) of the AAR Procedure Regulations any deficiency/defect noticed in the application shall be communicated to be the applicant at the earliest. Now this has been changed to "as far as possible within ten working days from the date of receipt of the application".

The Authority for Advance Ruling (Customs, Central Excise and Service Tax) will be now known as Authority for Advance Rulings (Central Excise, Customs and Service Tax). What difference does it make?

AAR Notification No. 1/2007-AAR., Dated July 16, 2007