Manual No. 4
Norms set for the discharge of its functions
Under the Customs, Central Excise
and Service Tax law the Authority is required to pronounce its ruling within 90
days of the date of receipt of the application. However, the period of 90 days
shall be counted from the date when a defect free application is registered in
the Secretariat of the Authority.
The Authority vide its office order
No.C.No. 16 / 02 / 2002-AAR/ dated :10.01.05 has laid down the following time
schedule for processing and disposal of applications:
Scrutiny of an application |
Within 3 days from the date of filing of the
application.
|
Calling for records |
Within 3 days after scrutiny.
|
Service of Notice to remove deficiencies /
defects.
Preparation of Technical Note
Placing of file before the Authority for
preliminary order |
28 days in all :
within 7 days after scrutiny.
Within 14 days from receipt of records and
comments
Within 7 days of preparing the Technical
Note.
|
Preparation of note etc. for placing before
the Authority for final hearing
|
Within 21 days after communication of
preliminary order. |
Pronouncement of Advance Ruling by the
Authority |
Within 21 days after completion of hearing.
|
|