Application for advance ruling. 

28H. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner ⁶[and accompanied by such fee] as may be prescribed, stating the question on which the advance ruling is sought. 

(2)  The question on which the advance ruling is sought shall be in respect of, -

(a)  classification of goods under the Customs Tariff Act, 1975 (51 of 1975);

(b)  applicability of a notification issued under sub-section (1) of section 25, having a bearing on the rate of duty;

(c)  the principles to be adopted for the purposes of determination of value of the goods under the provisions of this Act.

¹[(d) applicability of notifications issued in respect of tax or duties under this Act or the Customs Tariff Act, 1975 or any tax or duty chargeable under any other law for the time being in force in the same manner as duty of customs leviable under this Act or the Customs Tariff Act;]

²[(e)  determination of origin of the goods in terms of the rules notified under the Customs Tariff Act, 1975 (51 of 1975) and matters relating thereto.] 

³[(f) any other matter as the Central Government may, by notification, specify.]

⁷[(3) The application shall be made in quadruplicate and be accompanied by a fee of ⁴[ten thousand rupees].]

(4) An applicant may withdraw his application ⁸[at any time before an advance ruling is pronounced].

⁵[(5) The applicant may be represented by any person resident in India who is authorised in this behalf. 

Explanation.—For the purposes of this sub-section “resident” shall have the same meaning as assigned to it in clause (42) of section 2 of the Income-tax Act, 1961.]

Notes:-

1. Substituted by Finance Act, 2018 (13 of 2018), section 67( w.e.f. 29.03.2018) for clause (d). Earlier to substitution clause (d) stood as under as inserted (w.e.f. 14-5-2003) by section 111 of Act 32 of 2003:

‘(d) applicability of notifications issued in respect of duties under this Act, the Customs Tariff Act, 1975 (51 of 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 this Act.’

2. Inserted (w.e.f. 13-5-2005) by section 67 of Act 18 of 2005.

3. Inserted by Finance Act, 2018 (13 of 2018), section 67( w.e.f. 29.03.2018).

4. Substituted by sec 96 of the Finance Act, 2017,for “two thousand five hundred rupees”.

5. Inserted by Finance Act, 2018 (13 of 2018), section 67( w.e.f. 29.03.2018).

6. Inserted by Finance Act, 2022 Dated 01.04.2022

7. Omitted by Finance Act, 2022 Dated 01.04.2022

8. Substituted by Finance Act, 2022 Dated 01.04.2022

In sub-section (4), for the words-

within thirty days from the date of the application

The following shall be substituted-

at any time before an advance ruling is pronounced